Source-cited draft: tax overview for Slovakia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Standard tax year
Calendar year (1 January to 31 December)Income Tax Act (Act No. 595/2003 Coll.)View source ↗
Currency
Euro (EUR)
Tax authority
Financial Administration of the Slovak Republic (Finančná správa SR), incl. tax offices and the Financial DirectorateAct on Tax Administration (Tax Procedure Code, Act No. 563/2009 Coll.)View source ↗
Residence basis of taxation
Tax residents are taxed on worldwide income; non-residents only on Slovak-source incomeIncome Tax Act (Act No. 595/2003 Coll.)View source ↗
Headline personal income tax rates (2025)
19% on the tax base up to EUR 48,441.43; 25% on the excess (employment/business income) percent (2025 threshold = 176.8x subsistence minimum)Income Tax Act (Act No. 595/2003 Coll.)View source ↗
Headline corporate income tax rates (2025)
10% up to EUR 100,000 taxable income; 21% from EUR 100,000 to EUR 5,000,000; 24% above EUR 5,000,000 percentIncome Tax Act (Act No. 595/2003 Coll.)View source ↗
Does Slovakia have VAT?
Yes — VAT (DPH) standard rate is 23% from 1 January 2025VAT Act (Act No. 222/2004 Coll.)View source ↗
Personal income tax return deadline
31 March following the tax year (extendable by 3 months, or 6 months for foreign-source income, on notice)Income Tax Act (Act No. 595/2003 Coll.); Tax Procedure Code (Act No. 563/2009 Coll.)View source ↗
Corporate income tax return deadline
Within 3 months after the end of the tax year (i.e. 31 March for a calendar year); extendable by up to 3 months (6 for foreign income)Income Tax Act (Act No. 595/2003 Coll.)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Slovakia (the Slovak Republic) is an EU member state using the euro, with a self-assessment tax system administered by the Financial Administration. The 2025 tax year saw major consolidation-package changes, including a higher standard VAT rate (23%) and a three-tier corporate income tax.
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