Sk Tax Overview

---
name: sk-tax-overview
description: "Tax overview for Slovakia, tax year 2026: the main taxes and their headline figures in one place, each tied to the Slovak law. Covers the tax year, the Financial Administration, residence (permanent residence, home or 183 days; seat or place of effective management for companies), personal income tax at 19%, 25%, 30% and 35% with the 2026 band amounts, the 15% rate for small businesses, corporate income tax at 10%, 21% or 24% set by taxable revenue, VAT at 23%, 19% and 5% with the EUR 50,000 and EUR 62,500 registration limits, and the return dates. Trigger phrases: Slovakia tax overview, how is Slovakia taxed, Slovak tax rates 2026, Finančná správa. Out of scope (detail lives in the sibling skills): slovakia-pit, sk-corporate-income-tax, slovakia-vat-return, slovakia-vat-registration-4-7-7a, sk-payroll-social, sk-cross-border, sk-transfer-pricing, sk-company-formation."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/sk-tax-overview"
  jurisdiction: "SK"
  tax_year: "2026"
  last_updated: "2026-10-30"
---

# Slovakia Tax Overview

## Slovak tax system at a glance

Slovakia (the Slovak Republic) is an EU member state using the euro, with a self-assessment tax system run by the Financial Administration. The figures below are for the 2026 tax year, under the Income Tax Act (Act No. 595/2003 Coll.) and the VAT Act (Act No. 222/2004 Coll.) in their versions in force from 1 January 2026.

This page is the summary. Each line points to the skill that holds the full rules:
- Personal income tax: [slovakia-pit](slovakia-pit.md)
- Corporate income tax: [sk-corporate-income-tax](sk-corporate-income-tax.md)
- VAT returns and rates: [slovakia-vat-return](slovakia-vat-return.md)
- VAT registration: [slovakia-vat-registration-4-7-7a](slovakia-vat-registration-4-7-7a.md)
- Payroll and social contributions: [sk-payroll-social](sk-payroll-social.md)
- Residence, non-residents and withholding: [sk-cross-border](sk-cross-border.md)
- Transfer pricing: [sk-transfer-pricing](sk-transfer-pricing.md)
- Company formation: [sk-company-formation](sk-company-formation.md)

**Subsistence minimum used for the 2026 bands.** The personal income tax bands are multiples of the subsistence minimum (životné minimum) in force on 1 January of the tax year (Income Tax Act § 11(2)(a)). For 2026 that is EUR 284.13 a month, the amount set from 1 July 2025 by Measure No. 168/2025 Coll. So 154.8 times is EUR 43,983.32, 212.4 times is EUR 60,349.21 and 264 times is EUR 75,010.32.

- **Standard tax year:** the calendar year, unless the Income Tax Act provides otherwise (§ 2(l)).  _([Income Tax Act (Act No. 595/2003 Coll.)](https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html))_
- **Currency:** euro (EUR). Slovak tax laws state their amounts in euro.
- **Tax authority:** Financial Administration of the Slovak Republic (Finančná správa SR), including the tax offices and the Financial Directorate. Tax procedure is governed by the Tax Procedure Code (Act No. 563/2009 Coll.).  _([Financial Administration](https://www.financnasprava.sk/sk/titulna-stranka))_
- **Who is resident:** an individual with permanent residence or a home in Slovakia, or who usually stays there, meaning at least 183 days in the calendar year, counting every started day (§ 2(d)(1)). A company with its seat or place of effective management in Slovakia (§ 2(d)(2)).  _([Income Tax Act](https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html))_
- **Residence basis of taxation:** a resident is taxed on income from Slovak and foreign sources (§ 2(f)); a non-resident only on income from Slovak sources (§ 2(g)). See [sk-cross-border](sk-cross-border.md).  _([Income Tax Act](https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html))_
- **Personal income tax rates (2026):** on the tax base from employment, from rent and the use of intellectual property, and from other income (§ 4(1)(a), covering income under § 5, § 6(3) and (4) and § 8): 19% up to EUR 43,983.32; 25% on the part above that up to EUR 60,349.21; 30% on the part above that up to EUR 75,010.32; 35% on the part above EUR 75,010.32 (§ 15(a)(1)).  _([Income Tax Act](https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html); [subsistence minimum from 1 July 2025](https://employment.gov.sk/sk/rodina-socialna-pomoc/hmotna-nudza/zivotne-minimum/vyska-zivotneho-minima-od-1-jula-2025.html))_
- **Business income of individuals (2026):** 15% on the business tax base (§ 4(1)(b)) where business revenue under § 6(1) and (2) is not above EUR 100,000 in the year; above EUR 100,000 the four bands apply (§ 15(a)(2) and (3)). Capital income in the § 7 special base: 19% (§ 15(a)(4)).  _([Income Tax Act](https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html))_
- **Corporate income tax rates (2026):** the rate is set by the company's taxable revenue (zdaniteľné príjmy (výnosy)) for the year and applies to the whole tax base after losses: 10% if revenue is not above EUR 100,000; 24% if revenue is above EUR 5,000,000; 21% otherwise (§ 15(b)(1)). Minimum tax and the other special rates: see [sk-corporate-income-tax](sk-corporate-income-tax.md).  _([Income Tax Act](https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html))_
- **Does Slovakia have VAT?** Yes (daň z pridanej hodnoty, DPH). Standard rate 23%; reduced rates 19% and 5% for the goods and services in Annexes 7 and 7a (§ 27(1) to (3)). Which goods sit at which rate: see [slovakia-vat-return](slovakia-vat-return.md).  _([VAT Act (Act No. 222/2004 Coll.)](https://www.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html))_
- **VAT registration:** a Slovak business becomes a VAT payer from 1 January of the next year once its turnover for a calendar year passes EUR 50,000, or at once on the supply that takes its turnover in the current year above EUR 62,500 (§ 4(1)(a) and (b)). See [slovakia-vat-registration-4-7-7a](slovakia-vat-registration-4-7-7a.md).  _([VAT Act](https://www.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html))_
- **Personal income tax return deadline:** within three calendar months after the tax year, so 31 March 2027 for 2026, with the tax paid by the same date (§ 49(2)). A notice filed with the tax office before that deadline extends it by up to three full calendar months, or up to six where the income includes foreign-source income; the tax is then due by the new date (§ 49(3)). Not available to a taxpayer in bankruptcy or liquidation.  _([Income Tax Act](https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html))_
- **Corporate income tax return deadline:** the same rule: within three calendar months after the end of the tax year (31 March 2027 for a calendar 2026 year), tax paid by the same date, extendable by notice by up to three months, or six with foreign-source income (§ 49(2) and (3)).  _([Income Tax Act](https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html))_
- **VAT return deadline:** the tax period is a calendar month; a payer may choose a calendar quarter once more than 12 calendar months have passed since the end of the month it became a payer and its turnover in the previous 12 consecutive months was below EUR 100,000 (§ 77(1) and (2)). The return is filed and the VAT paid within 25 days after the end of each tax period (§ 78(2)(a)). The control statement (kontrolný výkaz) has the same 25-day deadline (§ 78a(1)).  _([VAT Act](https://www.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html))_

## Sources

| Source | URL | Read on |
|---|---|---|
| Income Tax Act No. 595/2003 Coll., version in force from 1 January 2026: § 2(d), (f), (g), (l), § 11(2), § 15, § 49 (the same sections are unchanged in the version in force from 31 December 2026) | https://www.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html | 2026-10-30 |
| VAT Act No. 222/2004 Coll., version in force from 1 January 2026 (the next version takes effect on 1 January 2027, so this text governs all of 2026): § 4(1), § 27, § 77, § 78, § 78a | https://www.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html | 2026-10-30 |
| Ministry of Labour, Social Affairs and Family: subsistence minimum from 1 July 2025 (Measure No. 168/2025 Coll.), EUR 284.13 for one adult | https://employment.gov.sk/sk/rodina-socialna-pomoc/hmotna-nudza/zivotne-minimum/vyska-zivotneho-minima-od-1-jula-2025.html | 2026-10-30 |
| Financial Administration of the Slovak Republic | https://www.financnasprava.sk/sk/titulna-stranka | 2026-10-30 |

Not yet confirmed: the date Slovakia adopted the euro (on the old page as 1 January 2009; no official source read for this page). Dividend taxation of individuals, minimum corporate tax and payroll rates are left to the sibling skills.

> Contributed by Michael Cutajar.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-30. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `sk-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sk-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.