Slovakia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Slovakia tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Slovakia | 35%* | 0%* | 19%* | 7%* | 19%* | 35%* | 35%* |
* Provisional — not yet verified by the Sovereign engine. salary, short-term gains, rent: from PwC, read 10 November 2026. capital gains, dividends: from PwC, read 10 November 2026. interest: from PwC, read 10 November 2026. crypto gains: from Financial Administration of the Slovak Republic, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Slovakia profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- 2026 general schedule is 19/25/30/35%. Personal allowance applies only to active income and tapers with the eligible net base; the bounded employee taper uses the net base after deductible contributions. Employee health is 5%; social cap annualisation assumes uniform monthly earnings. Long-term securities exemption is conditional, not a universal capital-gains exemption. Dividend profit vintage and rental EUR500 exemption need inputs.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Slovakia tax profile?
Partly complete. The Slovakia profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Slovakia?
Provisionally 35%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 25% in 2025; from 1 Jan 2026 new 30% and 35% bands apply per PwC.
How are capital gains taxed in Slovakia?
Provisionally 0%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Shares listed on a recognised exchange held more than one year are exempt. A gain on an asset held for 12 months or less is taxed at up to 19% (provisional, from a PwC summary read on 10 November 2026).
How are dividends and interest taxed in Slovakia?
The top rate is 7% (provisional) on dividends and 19% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 35% (provisional).
How is crypto taxed in Slovakia?
Slovakia taxes a gain on crypto assets as income. Provisionally 35%: the top rate on a crypto gain from a Financial Administration of the Slovak Republic summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Individual crypto sales fall under other income; the 2026 general top bracket is 35%.
Does Slovakia tax foreign income?
Yes. Slovakia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Slovakia have a wealth tax?
No. Slovakia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Slovakia have an exit tax for individuals?
This is not verified yet: we have not checked whether Slovakia taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Slovakia?
The Slovakia day test (183 days in a calendar year, with study and treatment exceptions): 183 days in the calendar year; residence also follows a permanent home or domicile. The current statute says 'at least 183', but one English tax-authority page says 'more than 183'. The travel log cannot identify study, treatment, domicile or treaty facts.
Residence decides whether Slovakia taxes you on these rates. See the Slovakia day-count test and count your own days.
Sources
The Slovakia profile cites 7 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Slovak Republic net wealth/worth tax · summary, retrieved 2026-11-10
- Financial Administration of the Slovak Republic · official
- Financial Administration of the Slovak Republic · official
- Financial Administration of the Slovak Republic · official
- Všeobecná zdravotná poisťovňa, public health insurer · official
- Sociálna poisťovňa · official
- PwC Worldwide Tax Summaries - Slovakia individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Slovakia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Slovakia side by side with other countries, see every country or try the live demo.
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