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Who is liable to pay Slovakian Income Tax?

Slovak residents are liable to declare and pay income tax in Slovakia on their worldwide income while non-residents Slovaks are subject to tax only on income from Slovak sources.

Who is a Tax Resident of Slovakia?

An individual may be considered a Slovakian resident for tax purposes if he/she has a permanent residence in Slovakia or maintains a presence in Slovakia for at least 183 days in the relevant calendar year.

What is the tax year end?

31st December

When are tax returns due?

Tax returns should be sent in by 31st March of the following year.

Is there a personal tax allowance?

Slovakian income tax is charged Net of relevant deductions. No further allowance is granted.

What are the tax rates?

Slovakia has a progressive tax rate of between 19 and 25 percent.

What are the social security rates?

Slovakian residents and non-resident employees are required to make voluntary social security contributions of up to 13.4 percent of their gross remuneration.

Can I be self-employed, or must I become an employee to work in Slovakia?

You can be self-employed in Slovakia. Contact us for more details.