The employment of expats results in a new set of responsibilities for employers, when it comes to fiscal obligations. We 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.
An individual is considered a Slovak tax resident if:
Tax rate on income up to EUR 41,445.46
Tax rate on income exceeding EUR 41,445.46
Rate for the employer
Rate for the employee
Rate for the employer
Rate for the employee
The tax return is due by March 31 after the end of the tax period. This deadline may be extended by:
