Slovakia Tax Rates 2026

Current Slovak tax rates for individuals and companies, including 2026 personal income-tax brackets, corporate income tax, dividends, capital gains, withholding tax, VAT, social insurance and return-filing rules.

Updated: 3 September 2026. Amounts and thresholds below refer to the 2026 tax year unless otherwise stated.

Slovakia personal income tax rates for 2026

For 2026, the general individual income-tax base covering employment income and specified other income is taxed progressively. The four brackets are:

The progressive rates apply by bracket rather than imposing the highest rate on the whole tax base. Separate tax bases and special rates can apply to certain types of income.

Business and self-employment income

For the 2026 tax year, an individual whose taxable business and other self-employment revenue does not exceed EUR 100,000 may apply a 15% income-tax rate to the relevant business/self-employment tax base, subject to the conditions in the Income Tax Act.

Where the statutory conditions for the 15% rate are not met, the applicable tax treatment should be determined under the general rules for the relevant tax base.

Tax residence and taxable income

A Slovak tax resident is generally taxable on worldwide income, subject to exemptions and relief under Slovak law and applicable double-tax treaties. Residence can arise from permanent residence, domicile or presence in Slovakia for at least 183 days in a calendar year, subject to statutory exceptions and treaty tie-breaker rules.

A non-resident is generally taxable only on Slovak-source income. Treaty provisions may restrict Slovakia's taxing rights over particular categories of income.

2026 personal non-taxable allowance

For 2026, where the relevant tax base is not more than EUR 26,083.13, the basic non-taxable part of the tax base for the taxpayer is EUR 5,966.73. Above that threshold, the allowance is reduced under the statutory formula and may fall to zero.

Different conditions apply to spouse allowances, pension recipients, child tax bonuses and other reliefs.

Slovakia corporate income tax rates

For tax periods beginning from 1 January 2025, Slovakia applies three principal corporate income-tax rates according to taxable revenue:

Slovak resident companies are generally taxed on worldwide income, while non-resident companies are generally taxed on Slovak-source income and income attributable to a Slovak permanent establishment, subject to treaty rules.

Capital gains in Slovakia

Slovakia does not generally operate a separate universal capital-gains tax system. Taxable gains are normally included in the relevant income-tax base and taxed according to the rules applicable to the taxpayer and type of asset. Specific exemptions may apply, including to certain disposals by individuals where statutory holding-period or other conditions are satisfied.

For companies, taxable gains normally form part of the corporate tax base unless a specific exemption or special regime applies.

Dividend taxation

Dividend taxation depends on the recipient, the source, the period in which the distributed profit was generated and whether a non-cooperating jurisdiction is involved.

For dividends paid in 2026 to individuals out of profits for a tax period beginning from 1 January 2025, the Slovak tax authority states a domestic rate of 7%. A 35% rate can apply where the recipient is resident in a non-cooperating state. Treaty rules can affect the result for cross-border payments.

Withholding tax

Slovak domestic withholding tax is commonly 19% for specified income covered by the Income Tax Act, while a 35% rate can apply to specified payments to taxpayers of non-cooperating jurisdictions or where required beneficiary information cannot be established. Certain dividend payments are subject to a 7% rate.

For cross-border interest, royalties, services and other income, the final rate may be reduced or eliminated by an applicable double-tax treaty or EU-law exemption if all statutory conditions are fulfilled.

Slovakia VAT rates in 2026

Slovakia applies three VAT rates:

The 19% and 5% reduced rates apply only to goods and services specifically listed in the VAT Act. From 1 January 2026, legislation moved several food products with higher sugar or salt content from the 19% reduced rate to the standard 23% rate. Businesses should therefore verify the precise tariff classification and statutory schedule before applying a reduced rate.

Exports and qualifying intra-EU supplies may be zero-rated or exempt with credit where the statutory conditions are met.

Social insurance contributions in 2026

For a standard employee, the employee-side Slovak social-insurance rates published for 2026 are generally 1.4% sickness insurance, 4% old-age insurance, 3% disability insurance and 1% unemployment insurance, subject to exceptions and the applicable assessment ceiling.

Employer social-insurance contributions include sickness, old-age, disability, unemployment/support-financing, guarantee, accident and reserve-fund contributions. The exact employer total can vary according to the employee's status and applicable insurance categories. Health-insurance contributions are separate from Social Insurance Agency contributions and should be checked under the health-insurance rules in force for the particular employee or self-employed person.

Tax returns and filing deadlines

Individuals

For income earned during 2026, the standard deadline for an individual income-tax return is 31 March 2027. The statutory deadline may generally be extended by notification for up to three full calendar months, or up to six months where qualifying foreign-source taxable income is included, subject to statutory conditions.

Companies

Corporate income-tax returns are generally filed within three calendar months after the end of the tax period, and the tax is normally payable by the same deadline. For a company with a calendar-year 2026 tax period, the standard deadline will therefore be 31 March 2027, subject to any valid extension.

Disclaimer: This page provides a general overview and is not tax or legal advice. Liability can depend on residence, income classification, treaty provisions, exemptions, deductions and later legislative amendments.