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Taxes – Slovakia

Updated : 26/05/2014

Income taxes abroad

What's your situation?

I'm self-employed

Which income will be taxed in Slovakia?

  • Resident in Slovakia? (living there for min. 183 consecutive days  over 12 months) You must pay tax on your worldwide income there.

  • Not resident in Slovakia? 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 2013

A flat rate of 19% was applied to all income until the end of 2012.

As of 1 January 2013 two rates apply:

  • 19% on income up to 34 401,74 EUR
  • 25% on income above 34 401,74 EUR

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 March 31st 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

Check also what your EU rights are.


Contact points

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