Capital gains tax in Slovakia 2026

Hold exchange-traded securities for over a year and the gain is exempt; unlisted shares and options pay a flat 19% in the capital-income basket.

Real estate goes tax-free after 5 years of ownership (2 years' registered residence for older flats), and state-bond gains are exempt outright from 2025.

At a glance

top rate: 19% (capital income); up to 35% for other-asset gains in the scale
entry band: EUR 500 annual exemption for securities gains (shared with rental income)
tax year basis: Calendar year
filing deadline: 31 March with the annual return
residency basis: Residents: worldwide gains; non-residents: Slovak assets and property-rich companies
regime flag: Long-term investment savings: tax-free after 15 years

Rates

Capital gains treatment (2026)

Rate	Base	Applies to
0%	—	Securities traded on a regulated market, held over 1 year
0%	—	Real estate owned 5+ years (and not in business use for the prior 5 years)
0%	—	Movable property; state-bond gains from 2025; long-term investment savings after 15 years
19%	Gain	Unlisted shares, options and other securities — the flat capital-income basket
19% – 35% scale	Gain	Occasional sales of other non-business assets, as other income

Thresholds & allowances

Small-gains exemptionEUR 500 a year
Combined ceiling shared between securities gains, rental income and occasional income
Old-flat exemption2 years' residence
Flats acquired by end-2010 still sell tax-free after 2 years of registered permanent residence
Employee-share carve-outNo exemption
Securities received from 2024 as tax-exempt employment benefits don't qualify for the holding-period exemptions

Residency

Residency trigger

Residents apply the exemptions worldwide; taxable securities gains land in the 19% capital basket, other assets in the progressive scale.

Non-resident treatment

Non-residents are taxed on gains from Slovak real estate, Slovak movable property and shares in Slovak companies — including any company, wherever registered, whose Slovak real estate exceeds 50% of its equity; European Union residents' Slovak share sales are source-taxable too.

Notes

Business assets never use the exemptions — their gains are business income at 15% or scale rates.
There is no indexation and no rollover relief; the exemptions do the heavy lifting instead.
Gains that were once subject to health levies no longer are — the capital basket carries income tax only for post-2017 categories.
Selling within the exempt windows still counts toward the EUR 500 combined ceiling arithmetic when partially taxable.

FAQ

When are share gains tax-free in Slovakia?

After 1 year for securities traded on a regulated market; otherwise a flat 19% applies, with the first EUR 500 of annual gains exempt.

How is property taxed on sale?

0% after 5 years of ownership (unless used in a business in the prior 5 years); earlier sales are taxed as other income at the 19–35% scale.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See capital gains tax in other countries

Full ranking →