Slovakia has just rearranged its tax scale. For 2026 the rate you pay depends on how much you earn, from 19% at the bottom to 35% at the top, and the old flat-tax image no longer fits. For most expats on ordinary salaries, the first bracket does the work.
This guide explains income tax in Slovakia for new residents, in the order you will meet it.
When do you become a tax resident in Slovakia?
The law uses three criteria: you have a trvalý pobyt (permanent residence), a bydlisko (a home that serves more than occasional stays, with a visible intention to remain) or you habitually stay at least 183 days in the calendar year, in one or several periods, each started day counting. Meeting one is enough. A rented flat where you really live can make you resident even before 183 days.
Once resident, you are taxed on your worldwide income. If you remain resident in another country as well, the tax treaty between the two states decides. Someone in Slovakia only to study or receive medical treatment remains non-resident.
What are the income tax rates in Slovakia in 2026, and how is income tax in Slovakia calculated?
For employment income the 2026 scale is:
- 19% up to 43,983.32 euros of tax base;
- 25% from 43,983.32 to 60,349.21;
- 30% from 60,349.21 to 75,010.32;
- 35% above 75,010.32.
Each rate applies only to the slice above the previous threshold. For self-employment income, the rate is 15% if your taxable receipts for 2026 do not exceed 100,000 euros; above that the same 19 to 35% scale applies. Interest and other capital income are taxed at 19% on a separate base.
What can you deduct?
The main one is the personal allowance, the nezdaniteľná časť základu dane (NČZD): 5,966.73 euros a year in 2026 when your tax base does not exceed 26,083.13 euros. Above that it equals 14,661.11 euros minus one third of your base, and it disappears at 43,983.32 euros. It applies to earned income, not to rent. Employers apply it monthly, 497.23 euros a month, if you hand in the declaration for the allowance. If you already receive an old-age pension, including a comparable foreign one, at the start of the year, the allowance is reduced by the pension, and lost if the pension is higher.
A spouse allowance exists if your spouse lives with you and, during the year, cares for a minor child, receives a care allowance, is registered as a job seeker or is disabled. And parents may claim the daňový bonus: 100 euros a month per child under 15 and 50 euros from 15 to 18 in 2026, capped as a percentage of your tax base and reduced for higher earners.
Your case may mix a salary, rent from a flat back home and a spouse who has not yet found work. Moovy can estimate which allowances apply and prepare the list of papers for your return. You file the return yourself, or with your adviser.
How and when do you file your tax return?
Employees with no income other than their salary can ask their employer, before 15 February 2027, to make the annual settlement (ročné zúčtovanie). If you had several employers, ask one of them and hand over the income certificates from each before that date. In every other case you file a daňové priznanie yourself. The law names two forms, type A and type B: type A is meant for people whose only income is from employment, type B for those with other kinds of income, such as self-employment or rent. Check the right form on the Finančná správa portal.
The deadline for 2026 income is 31 March 2027, for filing and for paying. You file on paper at the tax office or online, with a qualified electronic signature or another recognised method such as the Slovak chip ID card. Self-employed people registered for income tax must file online. To gain time, file a notice of extension before 31 March: up to three more months, or up to six if you have foreign income. You choose the new date, the end of a month, and the tax is then due on that date.
You must file as soon as taxable income for the year exceeds half the personal allowance, about 2,983 euros for 2026, unless your employer does the settlement. A tax of 17 euros or less is not assessed, unless you claim the child bonus or tax was withheld at source.
What about foreign income and tax treaties?
Declare it. The Ministry of Finance list valid from 1 January 2026 shows a double taxation treaty with all EU countries and with Switzerland, Norway, Iceland and the United Kingdom. For Liechtenstein it shows only an administrative assistance agreement. Attach certificates of tax paid abroad to apply the treaty.
British residents: the treaty signed between Czechoslovakia and the United Kingdom (published as no. 89/1992) covers Great Britain, including Scotland, and Northern Ireland, but not the Isle of Man, the Channel Islands or Gibraltar. See moving to Slovakia from the UK.
What are the traps for new residents?
- Believing no permanent residence means non-resident. A home where you live counts.
- Not declaring foreign income. Penalties are possible.
- Missing 15 February. Then you must file the return yourself.
- Giving the allowance declaration to two employers. Only one employer per period.
- Forgetting local taxes. Property and dog taxes are handled by the municipality and are covered in buying property in Slovakia.
Where does this fit in your move?
Get your numbers first: rodné číslo and DIČ. If you run a business, see freelancing in Slovakia for the 15% rate and the contribution rules, and starting a company in Slovakia for corporate tax.
How does income tax in Slovakia work for an employee month by month?
Your employer withholds tax from your salary every month, after deducting your social and health contributions and applying the personal allowance of 497.23 euros a month, provided you gave them the declaration. You see only the net amount. At the end of the year, if your salary is your only income, you ask the employer for the annual settlement before 15 February 2027, and the employer corrects any difference. If you do nothing, you may have to file the return yourself.
What is the Slovakia tax residency 183 days rule in practice?
The 183 days are counted in the calendar year, in one stay or several, and any day begun counts as a whole day. So a move in mid-year may make you resident for that year, even if your first months were spent mostly elsewhere. If both countries claim you as resident, the tax treaty decides, usually by looking at where your permanent home and your centre of vital interests are. Keep a record of your days and your addresses: it is your proof in case of doubt.
What about advance payments?
If your last known tax exceeds 5,000 euros, you pay quarterly advances; above 16,600 euros, monthly. Advances are based on that last known tax, so a newcomer with no Slovak tax history normally has none in the first year.
What changes for non-residents who earn income in Slovakia?
A non-resident declares only Slovak-source income. The personal allowance applies as for a resident. The spouse allowance, the pension-savings deduction, the child bonus and the mortgage-interest bonus apply only if at least 90% of your worldwide income comes from Slovakia (Act no. 595/2003, sections 11, 33 and 33a).
When do you need a tax adviser?
For double residence, income in several countries, shares or stock options. For a simple employee case, the annual settlement is easy. For a freelancer, an accountant is advisable from the first year. Whatever your case, before you take a decision that depends on your tax position, have a Slovak tax adviser (daňový poradca) or accountant confirm your situation.