Withholding tax in Slovakia 2026

Slovakia withholds 7% on dividends (post-2024 profits), 19% on royalties, interest, advisory-type service fees and performers' income — and a punitive 35% whenever the recipient sits in a non-cooperating state.

For European Economic Area (EEA) residents, several 19% withholdings count as advance payments — they can file and reclaim the excess.

At a glance

top rate: 35% (non-cooperating states)
entry band: 0% on dividends from 2004–2016 profits
tax year basis: Withheld when paid; due by the 15th of the following month
filing deadline: Usually final; EEA residents may file to reclaim
residency basis: Slovak-source payments to non-residents
regime flag: State bonds and treasury bills: exempt for non-residents

Rates

Withholding on non-residents (2026)

Rate	Base	Applies to
7%	Gross	Dividends from post-2024 profits (10% for 2024 profits; 0% for 2004–2016)
19%	Gross	Royalties, software and know-how licences
19%	Gross	Interest on loans, credits and non-state bonds
19%	Gross	Advisory, data-processing, marketing and management fees; artists and sportspeople performing in Slovakia
35%	Gross	Any of the above paid to residents of non-cooperating states
0%	—	Interest on state bonds and treasury bills

Thresholds & allowances

Short-stay exemption183 days
Employment in Slovakia for a foreign employer without a Slovak base is exempt below this line (not for performers or permanent establishments)
EEA advance treatmentRefund possible
For performers, royalties, rents and interest, European Economic Area (EEA) residents may treat the withholding as an advance and file

Residency

Residency trigger

For residents, withholding is confined to bank interest, bonds, private pensions and authors' media fees — most other income runs through the return.

Non-resident treatment

Treaty rates take priority with a residence certificate; non-residents with 90%+ Slovak income unlock resident allowances and credits, and share sales in companies whose Slovak real estate exceeds 50% of equity stay taxable in Slovakia.

Notes

A Slovak entity supervising seconded foreign workers counts as their economic employer and must withhold payroll tax even if a foreign company pays them.
Withheld amounts must reach the tax office by mid-month following the payment (the 15th).
European Union rules for faster withholding-tax refunds — Faster and Safer Relief of Excess Withholding Taxes (FASTER) — apply from 2030; Slovakia has not yet transposed them.

FAQ

What does Slovakia withhold on payments abroad?

7% on dividends (post-2024 profits), 19% on interest, royalties, service fees and performers' income — and 35% to non-cooperating states.

Can foreign recipients recover Slovak withholding?

European Economic Area (EEA) residents can treat the 19% on several income types as an advance payment, file a Slovak return with expenses, and claim the difference back.

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

See withholding tax in other countries

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