Country tax profile · 2026
Slovakia income tax
How Slovakia taxes income
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 income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 48,441 EUR | 19% |
| over the top bracket | 25% |
National brackets; local or regional surcharges may apply on top.
How Slovakia's income tax compares
Slovakia's top income tax of 35% is the 59th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Gabon (35%) · Iran (35%) · Niger (35%) · Sierra Leone (35%) · Togo (35%) · Cyprus (35%)
Who is a tax resident of Slovakia?
Permanent home (domicile) in Slovakia or physical presence of at least 183 days in a calendar year (worldwide taxation).
Related Slovakia taxes
Moving to Slovakia?
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What is the income tax rate 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.
Can expats pay less income tax in Slovakia?
Yes. Under the Two-rate PIT (19%/25%) regime, qualifying new residents pay about 19.0% instead of the 35% headline rate.