Slovakia
Slovakia is an EU and Schengen member with progressive personal income taxation and no net wealth, inheritance, or gift taxes. Its corporate framework includes a patent box style incentive that can reduce the effective tax rate on qualifying self-developed IP income.
Country details
- Capital
- Bratislava
- Language
- Slovak
- Currency
- Euro (EUR)
- Population
- 5.4M
- Timezone
- UTC+1
- Schengen Member
- Yes
- Immigration Authority
- Official Website
Migration pathways
EU/EEA/Swiss Citizens
Tax situation
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 19-25%
- Foreign Income
- Taxed
- Capital Gains
- 19%
- Dividends
- 7%
- Wealth Tax
- None
- Inheritance Tax
- None
Patent Box Regime
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 5-12%
- Foreign Income
- Partially exempt
- Capital Gains
- 5-12%
- Dividends
- Standard rates
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | Patent Box Regime |
|---|---|---|
| Eligibility | Any resident | Residency |
| Duration | Indefinite | Indefinite |
| Income Tax | 19-25% | 5-12% |
| Foreign Income | Taxed | Partially exempt |
| Capital Gains | 19% | 5-12% |
| Dividends | 7% | Standard rates |
| Wealth Tax | None | None |
| Inheritance Tax | None | None |
| Learn more |
Country details
Slovakia is a Central European EU member state and part of the Schengen Area, so EU citizens benefit from EU free movement while non-EU nationals follow national residence rules administered by the foreign police under the Ministry of Interior.
For individuals, Slovakia taxes residents on worldwide income, while non-residents are generally taxed only on Slovak-source income. The main personal income tax rates are 19% up to a threshold (tied to the subsistence level) and 25% above it.
Investment income is taxed under specific rules. PwC notes dividend taxation depends on the profit period: dividends from profits generated after 1 January 2025 are subject to 7% withholding tax, while dividends from 2024 profits are subject to 10% withholding tax. Capital gains are included in a specific tax base taxed at 19%.
Slovakia does not levy net wealth or inheritance and gift taxes, which can be relevant for estate planning. For corporate structures, Slovakia also offers a patent box style exemption on qualifying intangible asset income, summarized separately in CPT4.
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Schedule consultationPersonal income tax rates, dividend and capital gains treatment
PwC Worldwide Tax Summaries - Slovak Republic (Individual)·Last checked: 13/01/26
Net wealth tax and inheritance/gift tax position
PwC Worldwide Tax Summaries - Slovak Republic (Individual - Other taxes)·Last checked: 13/01/26
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