Slovakia

An individual is a Slovak tax resident if they have permanent residence in Slovakia, are physically present there for 183 days or more in a calendar year (continuously or in total, excluding presence solely for study or health treatment), or maintain accommodation in Slovakia not merely for occasional use with an evident intention to stay permanently. Residence does not apply if a double tax treaty assigns the individual's residence to another contracting country instead.

The tax year is the calendar year, and a return is due by 31 March of the following year once annual taxable income exceeds half of 21 times the annually-announced minimum subsistence amount (EUR 2,983.37 for 2026), unless all income was already taxed through Slovak payroll or withholding with a year-end reconciliation. The deadline can be extended by up to three months, or up to six months if the taxpayer has foreign-source income, and spouses must always file separate returns.

A Slovak tax non-resident is taxed only on Slovak-source income, which includes income from work physically performed in Slovakia, director's fees, business income earned through a Slovak permanent establishment, income from services carried out in Slovakia, and interest, licence fees, and income from the sale or rental of Slovak-located property. No single headline non-resident rate is stated on this page; the same progressive schedule applies to that Slovak-source income.

A personal allowance tied to 21 times the annual subsistence minimum (EUR 5,966.73 in 2026) applies in full up to a tax-base threshold and phases out by formula to nil at higher income (EUR 50,234.18 or above in 2026); a dependent-spouse allowance phases out similarly and, for non-residents, requires at least 90% of worldwide income to be Slovak-sourced. Self-employed individuals may deduct actual business expenses or elect a 60% lump-sum deduction instead (capped at EUR 20,000 per year), and individuals aged 18 to 35 may deduct 50% of mortgage interest paid, up to EUR 1,200 annually for five years.

A taxable person must apply for VAT registration once turnover from the supply of goods or services exceeds EUR 50,000 in a calendar year, becoming a VAT payer only from 1 January of the following calendar year. If a single supply pushes turnover past both EUR 50,000 and EUR 62,500 in the same calendar year, registration must instead be applied for within five working days of that supply, and VAT-payer status takes effect immediately, from the delivery that crossed EUR 62,500.

Slovakia's VAT Act splits exemptions into two groups: supplies exempt without the right to deduct input tax (Sections 28-42) include postal services, healthcare, social assistance, education and training, sporting and cultural services, public broadcasting, insurance, real estate supply and lease, financial activities, and lottery and gaming operations; supplies exempt with the right to deduct (Sections 43, 45-47) cover intra-EU goods supplies, triangular trade, transport services, and exports of goods and services.

Gains on shares listed on a recognised stock exchange are exempt from tax if held for more than one year, and gains on non-business property are exempt if owned (or used for non-business purposes) for at least five years; income from special savings schemes is exempt after at least fifteen years of participation.