Tax in Slovakia: VAT, income tax, company tax, capital gains
23%
Slovakia charges 23% DPH on most goods and services. The rate is verified against Financne riaditelstvo SR (Financial Directorate of the Slovak Republic) / EU TEDB on 22 September 2026; the top personal income-tax rate is 35% (2026 tax year, Finančná správa SR (financnasprava.sk)), and the headline company tax rate is 24% (OECD Corporate Tax Statistics).
DPH in Slovakia
Value-added: DPH is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 23%
- Local name
- DPH — Value Added Tax
- Type
- VAT
- Reduced rates
- 19%
- Filing
- Quarterly / Monthly / Annual
- Authority
- Financne riaditelstvo SR (Financial Directorate of the Slovak Republic) / EU TEDB
- Current rate since
- 1 January 2025
Income tax in Slovakia
The top personal income-tax band is 35% for the 2026 tax year.
Company tax in Slovakia
The headline corporate income tax rate is 24%. In effect since 1 January 2026.
Indicative only: confirm with Slovakia's national tax authority. OECD 2026: central statutory CIT 24%, combined (central+sub-central) 24%; small-business combined 10% Reduced rate 10%, not modelled as a small-company rate: OECD 'targeted at small business' central rate; qualifying conditions not stated in OECD data.
Capital gains tax in Slovakia
- Shares
- Taxed as ordinary income: 'other income' (s.8(1)(e) Income Tax Act) included in the general tax base at progressive rates; for 2026: 19% up to EUR 43,983.32, 25% to EUR 60,349.21, 30% to EUR 75,010.32, 35% above
- Property
- Taxed as ordinary income (s.8 other income) at the progressive general-base rates (2026: 19/25/30/35%) unless exempt
- Holding period
- Exempt (s.9(1)(k)) if the securities are admitted to trading on a regulated (or similar foreign regulated) market and held more than one year, and were not business assets of the taxpayer; otherwise taxable regardless of holding period
Ask your AI assistant about tax in Slovakia
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the DPH rate in Slovakia, and what is the source?”
- “Estimate income tax in Slovakia on EUR 60,000 for 2026.”
- “What is the company tax rate in Slovakia and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Slovakia, answered
Questions about tax in Slovakia
- What is the DPH rate in Slovakia?
- The standard DPH (Value Added Tax) rate in Slovakia is 23%, verified against Financne riaditelstvo SR (Financial Directorate of the Slovak Republic) / EU TEDB on 22 September 2026. A reduced rate of 19% applies to some categories. Value-added: DPH is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Slovakia?
- The top personal income-tax band in Slovakia is 35% for the 2026 tax year, verified against Finančná správa SR (financnasprava.sk) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Slovakia?
- The headline corporate income tax rate in Slovakia is 24%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Slovakia's national tax authority. OECD 2026: central statutory CIT 24%, combined (central+sub-central) 24%; small-business combined 10% Reduced rate 10%, not modelled as a small-company rate: OECD 'targeted at small business' central rate; qualifying conditions not stated in OECD data.
- How is capital gains tax charged in Slovakia?
- In Slovakia, gains are added to income and taxed at the ordinary rates, verified against Financna sprava SR (podpora.financnasprava.sk) on 6 October 2026. On shares: Taxed as ordinary income: 'other income' (s.8(1)(e) Income Tax Act) included in the general tax base at progressive rates; for 2026: 19% up to EUR 43,983.32, 25% to EUR 60,349.21, 30% to EUR 75,010.32, 35% above Holding period: Exempt (s.9(1)(k)) if the securities are admitted to trading on a regulated (or similar foreign regulated) market and held more than one year, and were not business assets of the taxpayer; otherwise taxable regardless of holding period
- Can an AI assistant look up tax rates for Slovakia?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the DPH rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- Financne riaditelstvo SR (Financial Directorate of the Slovak Republic) / EU TEDB
- Finančná správa SR (financnasprava.sk)
- OECD Corporate Tax Statistics
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Slovakia next to another country in the comparison tool, or read the tax facts.
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