Slovakia · Work
Slovakia Intra-company transfer
First stay: 3 yrs
Temporary residence for intra-corporate transfer (Act 404/2011, §23(5))
First checked against official sources on Change log
Key facts
Intra-company transfer is a work route for Slovakia. Checked 2026-10-11 against the official source.
- Government fees
- €250 ≈ $280
- Processing
- Up to 90 days
- First stay
- 3 yrs
Cost, time and long term
To apply: government fee €250 ≈ $280; decision: up to 90 days. No lawyer or agent fee is included.
Government fees€250 ≈ $280
- EUR 250 (≈ $280)Administrative fee for an application for temporary residence for employment (Act 145/1995, item 24).
Why this route may not fit
Check this before you apply.
- Needs a job offer from an employer in Slovakia
- Not open to EU, EEA or Swiss passports
What you'll need
Who can apply2
- The applicant is a manager, specialist or trainee employee transferred from a group entity outside Slovakia.
- Managers and specialists must have worked for the same employer or group for at least six months before the transfer, and trainee employees for at least three months.
What you must show1
- The application fee for temporary residence for employment is EUR 250 (≈ $280).
Documents3
- An employment contract or a written employer promise containing the terms of an employment contract is submitted.
- Proof of the host entity, the transfer dates, the common employer group and the right to return to the group after the transfer is submitted.
- A document confirming a clean criminal record, not older than 90 days, is submitted.
Steps2
- The employer applies electronically to the labour office, which issues the vacancy confirmation within 15 working days.
- The residence application is filed in person at a Slovak diplomatic mission; filing at a police department is not possible.
After you arrive1
- Temporary residence is granted for up to three years for managers and specialists and up to one year for trainee employees.
What happens at day 183
How Slovakia decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
Up to 3 years at first
- Tax residence
- At least 183 days in a calendar yearStaying in Slovakia at least 183 days in the calendar year, continuous or in several periods, makes the person habitually resident (unlimited liability).
- Foreign-source income
Individuals with permanent residence, a home or habitual abode in Slovakia are taxed on worldwide income; employment-type income is taxed at 19%, 25%, 30% and 35% on bands tied to the subsistence minimum.
All tax rules for Slovakia Tax records checked
Full official text
Managers, specialists and trainee employees transferred within a group to a Slovak entity can receive temporary residence for employment. 1
What you must show and pay
- A fee of EUR 250 (≈ $280) · Administrative fee for an application for temporary residence for employment (Act 145/1995, item 24). 3
Requirements
- The applicant is a manager, specialist or trainee employee transferred from a group entity outside Slovakia. 1
- Managers and specialists must have worked for the same employer or group for at least six months before the transfer, and trainee employees for at least three months. 2
- The application fee for temporary residence for employment is EUR 250 (≈ $280). 3
- An employment contract or a written employer promise containing the terms of an employment contract is submitted. 2
- Proof of the host entity, the transfer dates, the common employer group and the right to return to the group after the transfer is submitted. 2
- A document confirming a clean criminal record, not older than 90 days, is submitted. 1
- The employer applies electronically to the labour office, which issues the vacancy confirmation within 15 working days. 2
- The residence application is filed in person at a Slovak diplomatic mission; filing at a police department is not possible. 1
- Temporary residence is granted for up to three years for managers and specialists and up to one year for trainee employees. 1
Stay
- Up to three years for managers and specialists and up to one year for trainee employees.
- First stay: up to 36 months, decided case by case.
Nationality
Third-country nationals (citizens of states outside the EU/EEA). Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
Work
Work for the receiving entity in the transfer role.
Family
Spouse (both at least 18), unmarried children under 18, dependent adult children unable to care for themselves and dependent parents of the holder or spouse can apply for temporary residence for family reunification, valid until the holder's residence ends and for at most five years.
Official sources
- Act No. · Slov-Lex (Ministry of Justice of the Slovak Republic) · checked 2026-10-10 · published 2026-10-01
- Act No. 5/2004 Coll. on Employment Services, consolidated text effective 1 August 2026 (Slovak) · Slov-Lex, Ministry of Justice of the Slovak Republic · checked 2026-10-10
- Act 145/1995 on administrative fees (fee schedule, in force 1 January 2026) · Slov-Lex, Government of the Slovak Republic · checked 2026-10-11
Intra-company transfer and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Intra-company transfer | – | 3 yr | – |
| Blue Card | – | 5 yr, renewable | – |
| Major investor staff permit | – | – | – |
| Work permit (single permit) | – | 5 yr, renewable | – |
| Researcher permit | – | 2 yr | – |
Questions people ask
How much money do I need for the Intra-company transfer?
A fee of EUR 250 (≈ $280). Administrative fee for an application for temporary residence for employment (Act 145/1995, item 24).
How long can I stay on the Intra-company transfer?
Up to three years for managers and specialists and up to one year for trainee employees.
How long does the Intra-company transfer take to process?
The police department decides on a temporary residence application within 90 days.
Can I work on the Intra-company transfer?
Work for the receiving entity in the transfer role.
Can I bring my family on the Intra-company transfer?
Spouse (both at least 18), unmarried children under 18, dependent adult children unable to care for themselves and dependent parents of the holder or spouse can apply for temporary residence for family reunification, valid until the holder's residence ends and for at most five years.
Who can apply for the Intra-company transfer?
Third-country nationals (citizens of states outside the EU/EEA). Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia.
How are Intra-company transfer holders taxed in Slovakia?
No special regime in our records is tied to the Intra-company transfer. The standard rules apply: Individuals with permanent residence, a home or habitual abode in Slovakia are taxed on worldwide income; employment-type income is taxed at 19%, 25%, 30% and 35% on bands tied to the subsistence minimum.
More in Slovakia
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-11 against 3 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Act No. · Slov-Lex (Ministry of Justice of the Slovak Republic) · checked 2026-10-10
- Act No. 5/2004 Coll. on Employment Services, consolidated text effective 1 August 2026 (Slovak) · Slov-Lex, Ministry of Justice of the Slovak Republic · checked 2026-10-10
- Act 145/1995 on administrative fees (fee schedule, in force 1 January 2026) · Slov-Lex, Government of the Slovak Republic · checked 2026-10-11
Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.