Slovakia
Eastern Europe · SK · 70 treaties
What are the main tax rates in Slovakia?
Slovakia has a top personal income tax rate of 35%, a corporate tax rate of 24%, and a dividend withholding tax of 35%. The standard VAT rate is 23%.
Tax profile
| Corporate income tax | 24% |
| Withholding — dividends | 35% |
| Withholding — interest | 35% |
| Withholding — royalties | 35% |
| VAT / GST (standard) | 23% |
| Personal income (top rate) | 35% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Slovakia?
- To become a tax resident in Slovakia, you must be present in the country for at least 183 days in a calendar year.
- What is Slovakia's tax approach to cryptocurrency?
- Cryptocurrency in Slovakia is taxed as a special asset. Long-term gains are not exempt, and the headline rate is 19%.
- Does Slovakia have an exit tax?
- Yes, Slovakia has an exit tax.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- permanent residence (trvalý pobyt) registered in Slovakia
- residence in Slovakia: accommodation available not intended only for occasional use, with personal and economic ties showing an intention to stay permanently
- physical presence in Slovakia for at least 183 days in a calendar year (any days of presence count; except where the presence is solely for study or health treatment)
- tie‑breaker: if also resident elsewhere under a tax treaty, residence may be allocated to Slovakia if not considered a tax resident in the other contracting state
Ending Slovak tax residence generally requires giving up permanent residence or ordinary residence and reducing days below 183, but you must also ensure you become tax resident elsewhere or you may still be treated as Slovak resident under domestic rules. Formal deregistration with the tax office and careful alignment with treaty tie‑breaker rules add some complexity compared with pure day‑count systems.
Tax treaty network (79)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 8% | 10% | 8% |
| Armenia | 10% | 10% | 5% |
| Austria | 10% | 0% | 5% |
| Azerbaijan | 10% | 8% | 10% |
| Bosnia and Herzegovina | 15% | 0% | 10% |
| Belgium | 15% | 10% | 5% |
| Bulgaria | 10% | 10% | 10% |
| Belarus | 15% | 10% | 10% |
| Canada | 15% | 10% | 10% |
| Switzerland | 15% | 5% | 10% |
| China | 10% | 10% | 10% |
| Cyprus | 10% | 10% | 5% |
| Czechia | 15% | 0% | 10% |
| Germany | 15% | 0% | 5% |
| Denmark | 15% | 0% | 5% |
| Estonia | 10% | 10% | 10% |
| Egypt | — | — | — |
| Spain | 15% | 0% | 5% |
| Finland | 15% | 0% | 10% |
| France | 10% | 0% | 5% |
| Georgia | 0% | 5% | 5% |
| United Kingdom | 15% | 0% | 10% |
| Greece | — | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Hungary | 15% | 0% | 10% |
| Ireland | 10% | 0% | 10% |
| Israel | 10% | 10% | 5% |
| India | 25% | 15% | 30% |
| Indonesia | 10% | 10% | 15% |
| Iran | 5% | 5% | 7.5% |
| Iceland | 10% | 0% | 10% |
| Italy | 15% | 0% | 5% |
| Japan | 15% | 10% | 10% |
| Kazakhstan | 15% | 10% | 10% |
| South Korea | 10% | 10% | 10% |
| Kuwait | 0% | 10% | 10% |
| Lebanon | — | — | — |
| Liechtenstein | — | — | — |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 15% | 0% | 10% |
| Latvia | 10% | 10% | 10% |
| Moldova | 15% | 10% | 10% |
| Montenegro | 15% | 10% | 10% |
| North Macedonia | 5% | 10% | 10% |
| Malta | 5% | 0% | 5% |
| Mexico | 0% | 10% | 10% |
| Malaysia | 5% | 10% | 10% |
| Netherlands | 10% | 0% | 5% |
| Norway | 15% | 0% | 5% |
| Poland | 5% | 5% | 5% |
| Portugal | 15% | 10% | 10% |
| Romania | 10% | 10% | 15% |
| Republic of Serbia | 15% | 10% | 10% |
| Russia | 10% | 0% | 10% |
| Saudi Arabia | 5% | 10% | 10% |
| Singapore | 10% | 0% | 10% |
| Slovenia | 15% | 10% | 10% |
| Sweden | 10% | 0% | 5% |
| Thailand | — | — | — |
| Tajikistan | — | — | — |
| Turkey | 10% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| Ukraine | 10% | 10% | 10% |
| United States of America | 15% | 0% | 10% |
| Uzbekistan | 10% | 10% | 10% |
| Vietnam | 10% | 10% | 15% |
| South Africa | 15% | 0% | 10% |
| United Arab Emirates | 0% | 10% | 10% |
| Australia | 15% | 10% | 10% |
| Brazil | 15% | 15% | 25% |
| Ethiopia | 10% | 5% | 5% |
| Kyrgyzstan | 10% | 10% | 10% |
| Libya | 0% | 10% | 5% |
| New Zealand | 15% | 10% | 10% |
| Nigeria | 15% | 15% | 15% |
| Oman | 0% | 10% | 10% |
| Sri Lanka | 15% | 10% | 10% |
| Syria | 5% | 10% | 12% |
| Tunisia | 15% | 12% | 15% |