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Expat tax in Slovakia: 2024 guide| eBook

January 9, 2024

The employment of expats results in a new set of responsibilities for employers, when it comes to fiscal obligations. Our experts from Slovakia have prepared an overview on the taxation for global mobility in Slovakia, to provide a comprehensive overview on tax residency conditions, personal income tax, social security and health insurance contributions or penalties for non-compliance.

Download our expat tax guide for Slovakia, or check out our brief infographic summary below

Overview of key facts related to expats in Slovakia

Our local tax, payroll and labour law experts are here to help you – as an expat or an employer – to obtain essential expert advice, so that you can effectively address all the matters related to cross-border mobility in Slovakia and other locations globally.

Tax residency

An individual is considered a Slovak tax resident if:

They have a registered permanent place of residence in Slovakia, including a temporary residence of EU citizen in Slovakia, or they have an actual residence in Slovakia

They stay for 183 days or more in Slovakia, except for purposes of study, medical treatment

Tax rate

Tax rate on income up to EUR 47,537.98
19%

%
Tax rate on income exceeding EUR 47,537.98
25%

%

Tax period

Calendar year

Social security contributions

Rate for the employer
25.2%

%
Rate for the employee
9.4%

%

Health insurance contributions

Rate for the employer
11%

%
Rate for the employee
4%

%

Tax return filing

The tax return is due by March 31 after the end of the tax period. This deadline may be extended by:

Up to 3 calendar months, with written notification

Up to 6 calendar months with income taxable abroad

Penalties related to tax

Delayed filing of the tax return: from EUR 30 up to EUR 16,000

Delayed payment of the due tax: 15% p.a. from the value of overdue tax, for a period of maximum 4 years

Delayed or missing registrations at tax authorities: from EUR 60 up to EUR 20,000

Delayed or missing report on monthly salary or withholding tax from salary: from EUR 30, up to EUR 3,000

Penalties related to social security

Delayed report on social security: up to EUR 16,596.96

Delayed payment of the social security contributions: 0.05% of the amount due for each calendar day

Delayed or missing registrations for the purposes of social security: up to EUR 16,596.96

Penalties related to health insurance

Delayed report on health insurance: up to EUR 3,319

Delayed payment of the health insurance contributions: 15% p.a. from the overdue payment

Delayed or missing registrations for the purposes of health insurance: up to EUR 3,319

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