Europe
Slovakia tax rates 2026
A eurozone member that added new 30% and 35% top tax brackets in 2026 and raised VAT to 23%, alongside a tiered corporate tax running from 10% to 24%.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 35%New brackets for 2026 run 19%, 25%, 30% and 35%, with the top rate reserved for the highest incomes. |
|---|---|
| Corporate income | 21% |
| Capital gains | A flat 19% rate on a separate tax base, with exemptions available for listed shares. |
| VAT / DPH | 23% |
| Dividends (WHT) | 10% |
| Interest (WHT) | 19% |
| Royalties (WHT) | 19% |
| Social security (employee) | ~13.4% |
| Social security (employer) | ~35.2% |
| Wealth tax | None |
| Inheritance / estate | None. It was abolished in 2004. |
| Property tax | A local real estate tax set by the municipality. |
| Other | VAT rose from 20% to 23% on 1 Jan 2025. Corporate income tax is 10% up to EUR 100k and 24% above EUR 5m. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
None for individuals. The country has used the euro since 2009 and joined Schengen in 2007.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Slovakia
The residency and citizenship routes that lead here, weighed against the tax picture above.