How much you pay in Slovakia depends on how you earn, so here are all three pictures: an employment contract, self-employment and running your own company. Real headline rates, verified November 2026.
As an employee
Income tax: 19% / 25% / 30% / 35% (four bands since 2026; 35% above ~€75k). Social contributions: 14.4% employee (9.4% social + 5% health).
The 2026 consolidation package added 30% and 35% bands for higher earners. Rates as of November 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a freelancer or sole trader
Income tax: 15% on business income up to €100k revenue (regular 19-35% bands above), with 60% lump-sum expenses capped at €20k a year (not for full-year VAT payers). Social contributions: ~49% combined on the assessment base (33.15% social + 16% health; social minimum ~€303/mo).
The lump-sum expense deduction plus 15% band keeps small trades attractive. Rates as of November 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a company owner
CIT 24% above €5M revenue, 21% from €100k, 10% below €100k (since 2025). Dividends 7% on profits from 2025 on (10% on 2024 profits).
Slovakia's rates have been in motion; small companies still get the 10% CIT band. Rates as of November 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
Two rules that apply everywhere
Tax residence usually follows your life, not your paperwork: spend 183+ days in Slovakia (or keep your centre of vital interests there) and you generally owe taxes there regardless of visa or company setup.
Special regimes and treaty rules can change these numbers dramatically in both directions. This page is educational information, not tax advice: before you commit to a structure, have a licensed Slovakia tax advisor confirm the current rules for your specific case.