Slovakia income tax

Slovakia tax calculator

Enter your income to estimate what you would pay in Slovakia, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Slovakia?

Slovakia taxes personal income at rates up to 35%. Residents are taxed on worldwide income; there is no inheritance tax and no wealth tax.

Compiled by MyNomadWorld for Slovakia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Slovakia expat & digital-nomad tax regime

Under the Two-rate PIT (19%/25%) regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 19% instead of the 35% headline.

Official source: PwC Slovakia

Capital gains, wealth & property tax

• Capital gains: Taxed as a separate category at 19%; gains on securities admitted to a regulated market and held >1 year are exempt.
• Wealth tax: No net wealth tax (only recurrent real-estate tax at municipal level).

Inheritance & gift tax in Slovakia

No inheritance tax (abolished as of 1 January 2004); no gift tax either. Not applicable, no inheritance tax.

Corporate tax & VAT

The standard corporate profits tax is 21%.

How to become a tax resident of Slovakia

Permanent home (domicile) in Slovakia or physical presence of at least 183 days in a calendar year (worldwide taxation).

Cost of living & lifestyle

Cost of living is about 58% of the US level, with average purchasing power near $48k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Slovakia

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Slovakia.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

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Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Slovakia tax treaties

Slovakia maintains around 70 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Slovakia tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 21 of Slovakia's partners:

Armenia · Bosnia and Herzegovina · Brazil · China · Ethiopia · Georgia · India · Indonesia · Iran · Libya · Mexico · Moldova · Nigeria · North Macedonia · South Africa · Sri Lanka · Tunisia · Turkmenistan · Ukraine · Uzbekistan · Vietnam