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Updated : 02/03/2017

Income taxes abroad – Slovakia

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I'm an employee

Which income will be taxed in Slovakia?

  • Living in Slovakia for at least 183 consecutive days over 12 months? You must pay tax on your worldwide income there.
  • Living in Slovakia for less than 183 consecutive days? You only pay tax on income earned there.
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2015 (2016 return)

Bracket

Annual income

Rate

1

up to €35 022

19%

2

above €35 022

25%

In calculating your taxable income, take account of any allowances or deductions for expenditure you are entitled to.

How and when do you pay?

Your employer deducts income tax and social security contributions from your salary.

Do you have to file a tax return?

YES — if you have income other than your salary (deadline 31st March)

NO — if your salary is your only income.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office.

For details of exactly where and how, see your tax assessment letter.

Links

Check also what your EU rights are.

I'm self-employed

Which income will be taxed in Slovakia?

  • Living in Slovakia for at least 183 consecutive days over 12 months? You must pay tax on your worldwide income there.
  • Living in Slovakia for less than 183 consecutive days? You only pay tax on income earned there.
  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2015 (2016 return)

Bracket

Annual income

Rate

1

up to €35 022

19%

2

above €35 022

25%

In calculating your taxable income, take account of any allowances or deductions for expenditure you are entitled to.

How and when do you pay?

You must:

  • make monthly or quarterly advance payments (the amount of each should be the same as that paid in corresponding period in the previous year).
  • file a tax return by 31st March every year.

How to appeal/complain

If you disagree with your tax assessment, you can appeal to the tax office.

For details of exactly where and how, see your tax assessment letter.

Links

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Income taxes abroad
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