Slovakia Personal Income Tax
Detailed personal income tax rates and rules for Slovakia in 2026.
Slovakia applies progressive income tax rates: 19% on income up to 176.8 times the subsistence minimum (approximately €47,537 for 2024) and 25% above. A non-taxable amount (nezdaniteľná časť základu dane) of approximately €5,646 per year applies. Slovakia moved from its famous 19% flat tax to the current two-bracket system in 2013.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €48K | 19% |
| €48K+ | 25% |
Filing Deadline
March 31 of the following year (extension to June 30 or September 30 possible)
Residency Rule
An individual is a Slovak tax resident if their permanent home is in Slovakia or if they spend at least 183 days in Slovakia in a calendar year. Residents are taxed on worldwide income.
Additional Notes
Slovakia originally introduced a landmark 19% flat tax in 2004, which was credited with boosting economic growth and foreign investment. The system was modified to add the 25% bracket in 2013. Self-employed persons can claim lump-sum expenses of 60% of income (capped at €20,000) instead of actual expenses.
How Slovakia Income Tax compares
Slovakia’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
