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Last checked : 12/09/2018

Income taxes abroad – Slovakia

I'm an employee

I'm an employee

Which income will be taxed in Slovakia?

  • Do you spend at least 183 days a calendar year in Slovakia and have your residence or domicile there? If you do, you must pay Slovak income tax on your worldwide income.
  • Do you spend fewer than 183 days a calendar year in Slovakia without being either resident or domiciled there? If so, you pay Slovak income tax only on income earned in Slovakia.
  • Income from other EU countries? Check with the tax office to make sure you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2018 (2019 tax return)

Bracket

Annual income

Rate

1

up to €35 268.06

19 %

2

above €35 268.06

25 %

When calculating your tax base, don't forget to take account of any compulsory public health insurance and social insurance contributions you can show you have paid as well as any deductions you are entitled to.

How and when do you pay?

Income tax and health and social security contributions are deducted at source from your salary by your employer.

Do you have to file a tax return?

YES

  • if you also have another type of taxable income other than your income from employment,
  • if you do not ask your employer for an annual statement by 15 February 2019,
  • if your taxable income is from an employer who is not a taxable person in Slovakia or abroad.

Tax returns must be filed within three months of the end of the tax year (calendar year). Since 31 March 2019 is not a working day, the deadline for filing income tax returns for 2018 is 1 April 2019.

NO

  • if you have income from employment and you ask your employer for an annual statement,
  • if you have income from more than one employer, you can ask for an annual statement from the employer where you last claimed a tax allowance and tax bonus (you must provide that employer with all the requisite documents from the other employers by the time you submit the annual statement request).

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.

References

I'm self-employed

I'm self-employed

Which income will be taxed in Slovakia?

  • Do you spend at least 183 days a calendar year in Slovakia and have your residence or domicile there? If you do, you must pay Slovak income tax on your worldwide income.
  • Do you spend fewer than 183 days a calendar year in Slovakia without being either resident or domiciled there? If so, you pay Slovak income tax only on income earned in Slovakia.
  • Income from other EU countries? Check with the tax office to make sure you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2016 (2017 tax return)

Bracket

Annual income

Rate

1

up to €35 268.06

19 %

2

above €35 268.06

25 %

Total taxable income includes any income received that is subject to tax and not exempt from income tax. When calculating your taxable income, don't forget to take account of any compulsory public health insurance and social insurance contributions as well as any deductions you are entitled to.

How and when do you pay?

Self-employed individuals meet their tax obligations by filing a tax return.

Do you have to file a tax return?

YES

  • if your total taxable income received in 2018 exceeds €1 915.01

NO

  • if your total taxable income received in 2018 does not exceed €1 915.01, with the exception of taxpayers who reported a tax loss,
  • if you only have income on which tax is deducted at source and you decide not to treat the tax collected in that way as a tax advance.
  • if you have only tax-exempt income.

Income tax returns, which are always for a calendar year, must be filed by 31 March of the following year. Since 31 March 2019 is not a working day, the deadline for filing income tax returns for 2018 is Monday 1 April 2019, by which date you must also pay the tax calculated.

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.

References

See main information on this topic

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