Taxes &
Social Security 

Income Tax for an
Individual
An individual in Slovakia is liable for tax on his income as an employee and on income as a self-employed person.
In the case of an individual who answers the test of a "permanent resident" of Slovakia, tax will be calculated on
his income earned in Slovakia and overseas.
A foreign resident who is employed in Slovakia pays tax only on his income in Slovakia.
Slovakia Corporate Tax
Slovak companies are taxable on their income in Slovakia as well as on income from overseas. Foreign companies in
Slovakia are taxable only on income that has its source in Slovakia.
Download the pdf document which outlines in detail the Tax System in Slovakia by clicking this
link.
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