'%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)
Income tax in Slovakia 2026
The 2026 scale runs 19% to EUR 43,983, 25% to EUR 60,349, then the new 30% and 35% bands — ending two decades in which 25% was the ceiling.
The self-employed keep a separate deal: 15% flat on business income up to EUR 100,000 a year, with a 60% no-receipts expense allowance capped at EUR 20,000.
At a glance
- top rate
- 35% above EUR 75,010.32 (2026)
- entry band
- 19% after the EUR 5,966.73 personal allowance
- tax year basis
- Calendar year
- filing deadline
- 31 March; automatic 3-month extension on notification (6 months with foreign income)
- residency basis
- Worldwide if permanently housed in Slovakia or present 183+ days
- regime flag
- Business income: 15% up to EUR 100,000 of annual taxable income
Rates
Progressive scale — employment, rental and other income (2026)
| Taxable income (EUR) | Rate on this band | Note |
|---|---|---|
| 0 – 43,983.32 | 19% | |
| 43,983.33 – 60,349.21 | 25% | |
| 60,349.22 – 75,010.32 | 30% | New band from 2026 |
| Over 75,010.32 | 35% | New band from 2026 |
Marginal rates apply within each band.
Separate baskets (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Net business income | Sole traders and professionals with taxable business income up to EUR 100,000 a year |
| 19% – 35% | Net business income | Business income above EUR 100,000 — same thresholds as the main scale |
| 19% | Net | Capital income (interest on loans, unlisted share sales, private pensions) |
| 13% | Gross | Interest from Slovak and other European Economic Area (EEA) state bonds and treasury bills |
| 7% | Gross | Dividends from post-2024 profits (see the dividend page) |
Thresholds & allowances
- Personal allowanceEUR 5,966.73 (2026)
Full below EUR 26,083.13 of active income; phases out completely at EUR 43,983.32
- Spouse allowanceUp to EUR 5,455.30
For a dependent spouse caring for a child, job-seeking or disabled; gone once your income passes EUR 60,349.21
- Child tax creditEUR 100 / 50 a month
EUR 100 per child up to 15, EUR 50 to 18 — capped at 29–64% of the active-income tax base by family size, and reduced above EUR 2,286 of monthly income
- Mortgage credit50% of interest, max EUR 1,200 a year
For loan agreements concluded after 2023 (EUR 400 for older loans)
- Lump-sum expenses60%, capped at EUR 20,000
No-receipts deduction for the self-employed not registered for value added tax; rentals may deduct actual costs only
- Supplementary pensionEUR 180 a year
Deduction for third-pillar pension contributions, under conditions
Residency
Residency trigger
You are resident with a permanent home in Slovakia, real long-term accommodation there, or 183+ days of presence in the calendar year (study and medical stays excluded) — residents owe tax on worldwide income.
Non-resident treatment
Non-residents pay only on Slovak-source income; under-183-day employment for a foreign employer without a Slovak base is exempt, and non-residents earning 90%+ of income in Slovakia get the full allowances and credits.
Notes
- Business income stopped being pooled with other income in 2020 — it is taxed in its own basket, which is what makes the 15% small-business rate possible.
- Losses from business carry forward 5 years, offsetting at most 50% of the base per year unless you qualify as a micro-taxpayer.
- Employees with a single Slovak employer usually skip filing — the employer's annual settlement closes the year.
- Taxpayers can direct 2% of their tax to a charity, and from 2025 another 2% to each of their parents.
- Constitutional officials pay an extra 10% on their pay from 2026 (up from 5%).
- Rental income and occasional earnings share a combined EUR 500 annual exemption.
FAQ
What are Slovakia's income tax rates in 2026?
19% up to EUR 43,983, 25% to EUR 60,349, 30% to EUR 75,010 and 35% above — the top two bands are new for 2026.
What do the self-employed pay?
15% flat on business income up to EUR 100,000 a year, after a 60% lump-sum expense deduction capped at EUR 20,000; above the threshold, the progressive 19–35% scale takes over.
How big is the tax-free allowance?
EUR 5,966.73 in 2026 for incomes up to EUR 26,083; it tapers away entirely by EUR 43,983 of income.
Figures: tax year 2026, compiled from public sources. Not tax advice.