Europe
Slovakia: tax at a glance
A eurozone member that added new 30% and 35% top tax brackets in 2026 and raised VAT to 23%, alongside a tiered corporate tax running from 10% to 24%.
Ways to relocate to Slovakia
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35%
- Corporate income
- 21%
- Capital gains
- A flat 19% rate on a separate tax base, with exemptions available for listed shares.
- VAT / DPH
- 23%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 19%
- Royalties (WHT)
- 19%
- Social security (employee)
- ~13.4%
- Social security (employer)
- ~35.2%
- Wealth tax
- None
- Inheritance / estate
- None. It was abolished in 2004.
- Property tax
- A local real estate tax set by the municipality.
- Other
- VAT rose from 20% to 23% on 1 Jan 2025. Corporate income tax is 10% up to EUR 100k and 24% above EUR 5m.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Slovakia?
The top marginal personal income tax rate in Slovakia is 35%. New brackets for 2026 run 19%, 25%, 30% and 35%, with the top rate reserved for the highest incomes.
What is the corporate tax rate in Slovakia?
The headline corporate income tax rate is 21%.
Does Slovakia tax capital gains?
Capital gains for individuals: A flat 19% rate on a separate tax base, with exemptions available for listed shares..