Europe · Central Europe
Slovakia
The strongest passport of the Visegrad four and no inheritance, gift or wealth tax — but a business route now capped at 700 slots a year nationally, no investor programme, and new 30% and 35% tax brackets from 2026.
Tax position
- Income tax (top)
- 35% from 1 January 2026 — four brackets: 19% up to 154.8x the subsistence minimum, 25% above, 30% from 212.4x, 35% from 264.0x. The euro values of the 2026 thresholds are not verified.
- Capital gains
- 19% (separate tax base); dividends 7% keyed to the profit year, not the payment year
- Wealth tax
- none
- Inheritance tax
- none — Slovakia has no inheritance, estate or gift tax at all
- Special regime
- None for individuals. Euro since 2009 and Schengen since 2007.
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- Yes — leaving has a cost
- CRS
- Participating
Closed — listed so you do not chase them
Is Slovakia actually right for your family?
We will tell you if it is not. That is the whole service.