Europe · EUR
Slovakia
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
Yes
VAT
23%
Capital gains
19%
Exit tax
Yes
Nomad visa
No
46
/ 100
Tax efficiency36
Ease to enter57
Ease to exit36
Cost of living81
Internet25
English100
Slovakia taxes residents on worldwide income under a progressive system that expanded in 2026 to four brackets running from 19% up to a 35% top rate, alongside a 23% VAT and a tiered corporate tax that starts at 10% but reaches a 21% headline rate. Solopreneurs face mandatory and fairly heavy social and health contributions as self-employed traders, but the country has no wealth, inheritance, or gift tax and exempts long-held property and listed shares from capital gains. There is no dedicated digital nomad visa, so non-EU founders typically use the trade-license business residence permit, and an ATAD exit tax can apply when moving tax residence away.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate19%
Top rate threshold$80,600
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.4%
Employer SS rate35.2%
Indirect & other taxes
VAT standard rate23%
Capital gains rate19%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxYes
Exit tax triggerTransfer of tax residence abroad or transfer of assets/business out of Slovakia; unrealized gains taxed at 21% (ATAD exit tax, in force since 2018)
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate21%
WHT on dividends7%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index44
Internet speed114 Mbps
English proficiencyHigh
Civil liberties88
Sources
- PwC Worldwide Tax Summaries — Slovak Republic, Individual, Taxes on personal income
- PwC Worldwide Tax Summaries — Slovak Republic, Individual, Other taxes (social security, VAT, wealth/inheritance, exit tax)
- PwC Worldwide Tax Summaries — Slovak Republic, Corporate, Taxes on corporate income
- European Commission EU Immigration Portal — Self-employed worker in Slovakia
- Numbeo — Cost of Living in Slovakia (Jun 2026)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.