🇸🇰 Slovakia tax

• On: Worldwide income of persons with unlimited tax liability
• Who: Unlimited liability: permanent residence, a home
• Limit: €44k/yr ≈ $49k

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. ^{1 2}

Taxed on

Worldwide income of persons with unlimited tax liability; Slovak-source income of persons with limited liability.

Who it applies to

• Unlimited liability: permanent residence, a home (accommodation not just occasional, with intent to stay permanently judged from personal and economic ties), or habitual abode.
• Habitual abode: stay of at least 183 days in the calendar year, continuous or in several periods, counting every started day.

Exclusions

• A person who stays in Slovakia usually only for study or medical treatment, and a person treated as unlimited-liability taxpayer in another treaty state, has limited liability.

Limits

• EUR 43,983.32 a year (≈ $49,100) · 2026 tax base up to which the 19% rate applies: 154.8 times the subsistence minimum valid on 1 January 2026 (EUR 284.13 (≈ $320)).
• EUR 60,349.21 a year (≈ $67,400) · 2026 upper limit of the 25% band (212.4 times the subsistence minimum).
• EUR 75,010.32 a year (≈ $83,800) · 2026 upper limit of the 30% band (264 times the subsistence minimum); 35% applies above this.
• EUR 26,083.13 a year (≈ $29,100) · 2026 tax base up to which the full basic non-taxable amount of 21 times the subsistence minimum (EUR 5,966.73 (≈ $6,670)) applies (91.8 times the subsistence minimum).
• EUR 100,000 a year (≈ $112,000) · Business and self-employment receipts not exceeding this amount are taxed at 15% of the base; above it the 19/25/30/35% bands apply.

Days in the country

• At least 183 days in calendar year · Staying in Slovakia at least 183 days in the calendar year, continuous or in several periods, makes the person habitually resident (unlimited liability).

Tax residence

Bands: 19% up to 154.8 times the subsistence minimum, 25% to 212.4 times, 30% to 264 times, 35% above, for the base under Section 4(1)(a); a separate 19% rate applies to capital income under Section 7. The subsistence minimum used is the amount valid on 1 January of the tax year.

Visas

Independent of the residence permit.

Other taxes

Health and social insurance contributions and VAT are separate.

Checked against official sources on 10 Oct 2026Change log