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Tax system in Slovakia includes direct and indirect taxes:
- Income tax
*private individuals:
19% of the tax base NOT exceeding 176.8 times the current amount of subsistence minimum (EUR 41,445.46 for 2023); 25% of the tax base exceeding 176.8 times the current amount of subsistence minimum
As of 1 July 2023, the amount of subsistence minimum was set by the Decree of the Ministry of Labour, Social Affairs and Family of the Slovak Republic No. 220/2023 Coll. as follows:
- EUR 268.88 per month - in the case of one adult natural person
- EUR 187.57 per month - in the case of another jointly assessed adult natural person
- EUR 122,77 per month - in the case of a dependent minor or dependent child
**legal entities:
22 % of the tax base net of tax loss
- Motor vehicle tax
- Local tax (paid directly to municipal authorities)
Presentation - taxation of income of international researchers/lecturers in Slovakia
Value added tax (VAT): 20 % (10 % rate is applied in case of goods specified in the Act on the Value Added Tax, e.g. meat, fish, milk, bread, antibiotics, books, certain vegetables and fruit grown in Slovakia etc.)
Excise tax (e.g. on alcohol, tobacco, mineral oil)
A tax resident of the Slovak Republic is subject to tax on worldwide income, irrespective of whether the income is remitted to the Slovak Republic.
A Slovak tax non-resident is liable to tax on Slovak-source income only.
Slovak-source income includes income from work performed in the Slovak Republic, including director's fees, income from an independent business done through a permanent establishment (PE), and income from services carried out in the Slovak Republic. Slovak-source income also includes interest income, licence fees, and income from the sale or rental of property located in the Slovak Republic.
The tax system faced a fundamental redesign with having a progress tax system introduced as of 2013.
The Slovak tax authority is called the Finance Directorate of the Slovak Republic and it has a network of 8 regional tax offices with 81 local branches.
For up‑to‑date information, visit the website of the Financial Administration of the Slovak Republic, the website of the Ministry of Finance of the Slovak Republic or consult the national EURAXESS portal and its section dedicated to taxation.
For up‑to‑date information, you can also visit the following page on the website of the Ministry of Finance of the Slovak Republic.
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In this part we focus on income and local direct taxes.
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Indirect taxes include value added taxes and excise taxes.
Special terms apply to the excise tax on beer, wine, alcohol, tobacco and tobacco products, and mineral oils. Legislation about excise taxes is available in English on the websites of the Ministry of Finance of the Slovak Republic.
Other documents and forms are available in Slovak only.
Special terms apply to the excise tax on beer, wine, alcohol, tobacco and tobacco products, and mineral oils. Legislation about excise taxes is available in English on the websites of the Ministry of Finance of the Slovak Republic.
Other documents and forms are available in Slovak only.