'%3e%3cpath%20fill='%230052b4'%20d='m0%20160%20256-32%20256%2032v192l-256%2032L0%20352z'/%3e%3cpath%20fill='%23eee'%20d='M0%200h512v160H0z'/%3e%3cpath%20fill='%23d80027'%20d='M0%20352h512v160H0z'/%3e%3cpath%20fill='%23eee'%20d='M64%2063v217c0%20104%20144%20137%20144%20137s144-33%20144-137V63z'/%3e%3cpath%20fill='%23d80027'%20d='M96%2095v185a83%2078%200%200%200%209%2034h206a83%2077%200%200%200%209-34V95z'/%3e%3cpath%20fill='%23eee'%20d='M288%20224h-64v-32h32v-32h-32v-32h-32v32h-32v32h32v32h-64v32h64v32h32v-32h64z'/%3e%3cpath%20fill='%230052b4'%20d='M152%20359a247%20231%200%200%200%2056%2024c12-3%2034-11%2056-24a123%20115%200%200%200%2047-45%2060%2056%200%200%200-34-10l-14%202a60%2056%200%200%200-110%200%2060%2056%200%200%200-14-2c-12%200-24%204-34%2010a123%20115%200%200%200%2047%2045z'/%3e%3c/g%3e%3c/svg%3e)
Slovakia tax guide 2026
Slovakia's famous flat tax is now firmly history: the 2026 consolidation package added 30% and 35% brackets on top of the 19/25% scale, and pushed the employee health charge to 5% with no ceiling.
- Rate range
- 19% – 35% for residents (2026); business income from 15%
- Key allowance
- Personal allowance EUR 5,966.73, phasing out above EUR 26,083 of income
- Tax year
- Calendar year
- Filing deadline
- 31 March of the following year (extendable 3 months)
Taxes covered
- Income tax35%
New for 2026: 19/25/30/35% progressive scale on employment income, plus an uncapped 5% health charge; small business income enjoys 15%.
- Dividend tax7%
Dividends from post-2024 profits are taxed at a flat 7% — with no health contribution — and 2004–2016 profits distribute entirely tax-free.
- Capital gains tax0% / 19%
Listed securities held over a year sell tax-free; other share gains pay a flat 19%; property is exempt after 5 years.
- Crypto tax19% – 35%
Crypto gains are ordinary other income on the progressive scale, plus a 15% health insurance contribution — the once-announced 7% long-hold regime was repealed before it ever applied.
- Social security14.4%
From 2026 employees pay 9.4% social insurance (capped at EUR 16,764/month) plus an uncapped 5% health contribution.
- Inheritance tax0%
Inheritance and gift taxes were abolished in 2004 — nothing is charged on death or on gifts, to anyone.
- Withholding tax7% / 19% / 35%
Dividends leave at 7%; interest, royalties, services and performers' fees at 19%; 35% for non-cooperating states.
Special regimes
- 7% dividends
Dividends from post-2024 profits cost residents just 7% — among the lowest rates in the European Union.
- 1-year share exemption
Gains on listed securities held over a year are tax-free; long-term investment accounts go tax-free after 15 years.
- Crypto — no special regime
Crypto gains are other income plus a 15% health charge; the famous 7% long-hold rate was repealed before it ever took effect.
- No inheritance or gift tax
Both were abolished in 2004 — estates and gifts pass completely tax-free.
Recent changes
- 2026-01Consolidation package: new 30% band (EUR 60,349 – 75,010) and 35% band above EUR 75,010; employee health contribution rises from 4% to 5%, uncapped.
- 2026-01Social insurance maximum base climbs to EUR 16,764 a month; the surtax on constitutional officials doubles to 10%.
- 2025-01Dividend rate falls back from 10% to 7% for profits earned from 2025; state-bond income moves to a reduced 13% rate.