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Dividend tax in Slovakia 2026
Slovak dividends cost 7% for profits earned from 2025 onward, withheld at source and final — one of the lowest dividend rates in Europe.
The year the profit was earned matters: 2024 profits carry 10%, 2017–2023 profits 7%, and anything earned between 2004 and 2016 is still completely tax-free.
At a glance
- top rate
- 7% (35% only from non-cooperating states)
- entry band
- 7% from the first euro; 0% for 2004–2016 profits
- tax year basis
- Withheld at source; foreign dividends self-assessed
- filing deadline
- 31 March for self-assessed foreign dividends
- residency basis
- Residents: worldwide dividends by profit-year
- regime flag
- No health contribution on dividends from post-2017 profits
Rates
Dividend rates by the year the profit was earned (2026)
| Rate | Profit years | Note |
|---|---|---|
| 7% | 2025 onwards | Withheld at source; final |
| 10% | 2024 | The one-year rate hike |
| 7% | 2017 – 2023 | |
| 0% | 2004 – 2016 | Distributions of these profits are not taxed at all |
| 35% | Any year | Dividends from non-cooperating states |
Thresholds & allowances
- Health contribution15% on 2013–2016 profits only
Capped at a EUR 91,440 annual base (2026); post-2017 profits carry no health charge, nor do listed-company dividends
Residency
Residency trigger
Slovak payers withhold the tax before payment; foreign dividends go into the return at the same profit-year rates, and recipients must report foreign dividends to their health insurer where old-year profits are involved.
Non-resident treatment
Non-residents face the same withholding — 7% on post-2024 profits (10% for 2024), 0% on 2004–2016 profits, 35% for recipients in non-cooperating states — with treaties often reducing further.
Notes
- Dividends sit outside the progressive scale entirely — they never push salary into the new 30/35% bands.
- Interest income is a separate 19% flat basket (13% for state bonds); bank interest is withheld at source and final.
- The 35% punitive rate applies both ways — to dividends received from and paid to non-cooperating jurisdictions.
FAQ
How are dividends taxed in Slovakia?
At a flat 7% for profits earned from 2025 (10% for 2024 profits), withheld at source and final; distributions of 2004–2016 profits are tax-free.
Do dividends carry health insurance charges?
Not for post-2017 profits — 0%; only dividends from 2013–2016 profits still bear the 15% health contribution, capped at a EUR 91,440 base in 2026.
Figures: tax year 2026, compiled from public sources. Not tax advice.