Slovak tax system is composed of several taxes:

• Direct taxes
  Income tax
  Motor vehicle tax
  Local tax (paid directly to municipal authorities)
• Indirect taxes
  Value added tax (VAT): 
  Excise tax (e.g. on alcohol, tobacco, mineral oil)

For up‑to‑date information, visit the website of the Financial Administration of the Slovak Republic, the website of the Ministry of Finance of the Slovak Republic or consult the national EURAXESS portal and its section dedicated to taxation.

The Slovak tax authority is called the Finance Directorate of the Slovak Republic and it has a network of eight regional tax offices with additional local branches.

Direct taxes 

Income tax 

The major Slovak legislation regulating the taxation of income is the Act No. 595/2003 on Income Tax.

Usually, the income is taxed in the country of employment, unless provided otherwise. Hence, if you are employed in Slovakia, the income tax is deducted from your salary according to the Slovak legislation, unless a bilateral agreement for avoiding double taxation states otherwise. The income of researchers and teachers with an employment contract or agreements on work performed outside the employment relationship is taxed.

For overview of Slovak income taxation with focus on the needs of PhD. students, researchers and teachers and considering also the international context see the article: Basic facts on Income Taxation in Slovakia.

It is advisable to explore the International income taxation guiding principles for Slovakia - NAVIGATION to guide you through the process of the most relevant considerations in regard to international income taxation principles.

Local taxes

The collection of local taxes is in the competence of municipalies and therefore, they differ in every village/town. Local taxes include the real estate tax, the dog tax, taxes for using public spaces, the accommodation tax, taxes to drive and/or to park a motor vehicle in the historical centre of a town etc. Municipalities also charge local payments for communal waste and small quantitilooes of construction waste.

Indirect taxes

Value added tax (VAT)

As of January 1st, 2025, the standard VAT rate in Slovakia has increased from 20% to 23%. Additionally, the reduced VAT rate has changed from 10% to 19%, while a super-reduced rate of 5% remains unchanged and applies to essential goods like basic food items and medicines (a complete list is available in Annex 7 to the Act on Value Added Tax).
Other documents and forms to download are available in Slovak only 

Excise tax

Special terms apply to the excise tax. Excise tax is charged on the release to tax-free circulation or import of tobacco products, wine, spirits, beer, mineral oil, electricity, coal, and natural gas. The excise tax rate depends on the customs classification of the product.

Legislation about excise taxes is available in English on the websites of the Ministry of Finance of the Slovak Republic
Other documents and forms are available in Slovak only

Double taxation agreements (Double Tax Treaties)

To simplify the taxation process for migrant persons and avoid double taxation, the Slovak Republic has formed bilateral agreements with many countries. Currently, these agreements include 75 countires and are part of Slovakia's efforts to broaden its network of tax treaties. A complete list of countries that have double taxation agreements with Slovakia is available on the Ministry of Finance of the Slovak Republic's official website. Alternatively, you can download the PDF version of the list of valid and effective Double Tax Treaties.

Consequently, the taxation conditions differ based on an individual's country of origin/income/former or current stay, particularly in relation to whether a bilateral agreement (Double Tax Treaty) exists and the specific terms outlined within that agreement.

Double Tax Treaties are usually prepared on the basis of internationally recognised model conventions.