Slovakia Inheritance & Gift Tax Guide 2026 โ Exempt Line 1, 19%/25% Others
Slovakia applies inheritance and gift tax under the IIT framework. Line 1 relatives (spouses, children, parents, grandparents) are fully exempt. Other recipients pay tax at IIT rates (19%/25%) on the value exceeding EUR 9,728. Gifts and inheritances are treated as taxable income of the recipient.
In Slovakia, inheritances and gifts are subject to personal income tax (IIT) as other income of the recipient. The tax treatment depends on the relationship between the deceased/donor and the recipient. Close family members (Line 1) benefit from a complete exemption, while others are taxed on amounts above the general exemption threshold. The tax is self-assessed by the recipient in their annual IIT return.
Exemptions by Relationship
- Line 1 (fully exempt): Spouses, children, grandchildren, parents, grandparents, and other direct descendants/ancestors
- Siblings: Taxable at IIT rates (19%/25%) on value exceeding EUR 9,728
- Other relatives and non-relatives: Taxable at IIT rates (19%/25%) on value exceeding EUR 9,728
- General exemption: EUR 9,728 per recipient per tax year โ applies to all non-Line 1 recipients
How Tax Is Calculated
The taxable amount is the fair market value of the inherited or gifted property minus the EUR 9,728 exemption. This amount is added to the recipient's other income and taxed at progressive IIT rates (19% up to ~EUR 47,000, 25% above). The recipient must file an IIT return and self-assess the tax. For significant inheritances, early tax planning is recommended.
FAQs
Is inheritance from a parent taxable for a child?
No. Children are Line 1 direct descendants and inheritances from parents are fully exempt from Slovak inheritance tax.
Are gifts between spouses taxable?
No. Gifts between spouses are fully exempt, regardless of value, as spouses are Line 1 relatives.
How is real estate inheritance valued?
Inherited real estate is valued at fair market value at the date of death. The general market value (vลกeobecnรก hodnota) determined by a qualified appraiser is typically used. The EUR 9,728 exemption is deducted from the total value before calculating tax.
Disclaimer
This guide is for informational purposes only and does not constitute legal or estate planning advice. Consult a qualified Slovak lawyer or tax advisor for advice specific to your inheritance or gift situation.