Slovakia Tax & Investment Guides
16 guides covering Slovak taxation, personal income tax (IIT), corporate income tax (CIT), VAT, social and health insurance, property tax, and cross-border rules.
Personal Tax & Residency
IIT 19%/25% progressive, EUR 4,928 allowance, 183-day residency
Slovakia Cross-Border Tax Guide 2026 — Wide DTT Network, Non-Resident Taxation
Slovakia cross-border taxation: extensive double tax treaty network, non-resident taxation at 19%/25%, EU directives, WHT on dividends 7%, interest 19%, royalties 19%.
Slovakia Personal Tax Guide 2026 — IIT 19%/25% Progressive
Slovakia's IIT (personal income tax) — 19% up to ~EUR 47K, 25% above, EUR 4,928 tax allowance, filing requirements, and social contributions.
Slovakia Tax Filing Guide 2026 — March 31 Deadline, Electronic Filing
filing taxes in Slovakia: annual IIT return due March 31 (extended to June 30 with advisor), electronic filing via Financial Administration portal, penalties, and payment methods.
Slovakia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home
obtaining tax residency in Slovakia: 183-day physical presence rule, permanent home test, centre of vital interests, registration requirements, and ties with DTT countries.
Wealth & Property Tax
Property transfer ~2%, no wealth tax, inheritance/gift rules
Slovakia Inheritance & Gift Tax Guide 2026 — Exempt Line 1, 19%/25% Others
Slovakia inheritance and gift tax: exempt for spouses, children, and parents (Line 1). Others pay 19%/25% on value exceeding EUR 9,728 exemption. Filing requirements and rates.
Slovakia Property Tax Guide 2026 — Transfer ~2% from Buyer, Annual Land Tax
Slovakia property taxes: property transfer tax ~2% paid by buyer, annual land/buildings tax (municipal), no annual real estate tax beyond municipal land/buildings tax, and exemptions.
Slovakia Wealth Tax Guide 2026 — No Wealth Tax
Slovakia has no wealth tax, no net worth tax, and no annual tax on financial assets. Combined with no gift/inheritance tax for line 1 relatives, Slovakia is a tax-efficient jurisdiction for holding and transferring wealth.
Investment & Savings
Capital gains, crypto, dividends, pensions, and investment income
Slovakia Capital Gains Tax Guide 2026 — 19%/25%, Property 5-Year Exemption
Slovakia capital gains tax: gains taxed as IIT at 19%/25%, property sales exempt after 5-year holding period, shares and securities subject to standard IIT rates.
Slovakia Cryptocurrency Tax Guide 2026 — Income or Capital Gains at IIT 19%/25%
Slovakia cryptocurrency taxation: crypto treated as other income or capital gains, taxed at IIT rates 19%/25%, record-keeping requirements, mining taxation, and compliance.
Slovakia Investment Income Tax Guide 2026 — Dividends 7% WHT, Interest 19%, Bonds
Slovakia investment income taxation: dividends 7% withholding tax, interest 19%, bonds, investment fund distributions, and foreign investment income reporting.
Slovakia Pension Guide 2026 — 2nd Pillar, 3rd Pillar, State Pension
Slovakia pensions: state pension (1st pillar), mandatory private pension (2nd pillar), voluntary supplementary (3rd pillar), retirement age, contribution rates, and tax treatment.
Business & Corporate Tax
CIT 21%, 10% micro-enterprise, s.r.o. registration
Slovakia Business Registration Guide 2026 — s.r.o., Joint-Stock, Trade Licensing
business registration in Slovakia: s.r.o. (limited liability company), a.s. (joint-stock company), trade licensing for sole traders, registration timelines, minimum capital requirements, and post-registration compliance.
Slovakia Corporate Tax Guide 2026 — CIT 21%, 10% Micro-Enterprise
Slovakia's CIT — standard 21%, micro-enterprise 10% (turnover below EUR 250K), accounting period, filing deadlines, and tax-deductible expenses.
VAT & Indirect Tax
VAT 23%/10%/5%, registration threshold EUR 62,000
Employment & Social Charges
Social insurance EE 13.4%, ER 25.2%, health 4%+10%