Slovakia Capital Gains Tax

Detailed capital gains tax rates and rules for Slovakia in 2026.

Capital GainsEUR

Capital gains are taxed as part of income at 19% or 25%. Real estate held for more than 5 years is exempt. Securities held for more than 1 year are exempt if gains do not exceed €500 annually. Income from securities may also be exempt under certain holding period rules.

Standard Rate

19%

Exemptions

Gains from sale of a primary residence after 5 years of ownership are exempt
Securities gains exempt if held for at least 1 year and annual gains do not exceed €500

How Slovakia Capital Gains compares

Slovakia’s capital gains tax rate of 19% is the 72nd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.