Inheritance tax in Slovakia 2026

Slovakia charges 0% on inheritances and 0% on gifts — the taxes were repealed in 2004 and never revived.

There is no wealth tax either; the only recurring property cost is the modest municipal tax on land and buildings.

At a glance

top rate: 0%
entry band: 0%
tax year basis: Not applicable
filing deadline: None
residency basis: No inheritance or gift tax for anyone, on any assets
regime flag: No wealth tax; municipal real estate tax applies separately

Rates

Inheritances and gifts (2026)

Rate	Base	Applies to
0%	—	All inheritances — abolished 1 January 2004
0%	—	All lifetime gifts

Residency

Residency trigger

There is nothing to trigger — no estate, inheritance or gift tax exists for residents or non-residents.

Non-resident treatment

Identical: Slovak assets pass to foreign heirs with 0% Slovak tax, though the heir's own country may tax the inheritance.

Notes

Watch the income-tax angle instead: inherited property sold within 5 years of the heir's ownership can produce a taxable gain under the ordinary rules.
Municipal taxes on land and buildings continue annually whoever owns the property — they are ownership taxes, not transfer taxes.
Gifting crypto or securities carries no gift tax, but the recipient inherits acquisition values for later disposals.
Combined with 7% dividends and the 1-year share exemption, estates of financial assets pass and unwind very cheaply.

FAQ

Does Slovakia have inheritance tax?

No — 0% since 2004, and there is no gift tax either, whatever the amount or relationship.

Is anything due when heirs sell inherited assets?

Only ordinary income tax if an exemption hasn't matured — for real estate that means the 5-year ownership clock, which for direct-line inheritances includes the deceased's ownership period only in limited cases, so check before selling.

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

See inheritance tax in other countries

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