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Slovakia Capital Gains Tax Guide 2026 — 19%/25%, Property 5-Year Exemption

Capital gains in Slovakia are taxed as personal income at IIT rates (19%/25%). A key exemption applies to property sales after a 5-year holding period. Gains from shares and securities are taxed at standard IIT rates, with specific exemptions for certain qualifying transactions.

Capital gains are treated as ordinary income and added to the taxpayer's total income for the year, taxed at the progressive IIT rates of 19% (up to ~EUR 47,000) and 25% (above). The 5-year property exemption is the most significant relief. Gains from the sale of a primary residence are exempt regardless of holding period if the proceeds are used for a new residence within one year.

CGT Rates and Exemptions

  • Shares and securities: Taxed as ordinary income at IIT rates of 19%/25%. Exemption if total gains from securities in a year are below EUR 500 (cumulative) and holding period exceeds 1 year
  • Real estate: Exempt after 5-year holding period. Primary residence sale is exempt if proceeds reinvested in a new residence within 12 months
  • Business asset sales: Gains from business assets used in a trade are included in business income and taxed at IIT rates
  • Cryptocurrency: Treated as other income or capital gains, taxed at IIT rates of 19%/25%

Property Exemption Details

The 5-year holding period for property exemption runs from the date of acquisition to the date of sale. The exemption applies to both residential and commercial real estate. If the property was used for business purposes, depreciation claimed must be recaptured. For primary residences, the exemption is unlimited if the proceeds are reinvested in a new home within 12 months.

FAQs

Are capital gains from foreign stocks taxable in Slovakia?

Yes. As a Slovak tax resident, you are taxed on worldwide income, including capital gains from foreign stocks. Gains are added to your other income and taxed at IIT rates (19%/25%).

What is the EUR 500 exemption for securities?

If total gains from the sale of securities in a tax year do not exceed EUR 500 and the holding period is at least 1 year, the gains are exempt from tax. This does not apply to business-related securities trading.

Disclaimer

This guide is for informational purposes only and does not constitute tax advice. Capital gains taxation can be complex. Consult a qualified Slovak tax advisor for advice specific to your circumstances.

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