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 July 2026.
As an employee
Income tax: 19% / 25%. Social contributions: 13.4% employee.
Recent consolidation packages keep nudging rates; verify the current year's bands. Rates as of July 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 turnover, with generous 60% lump-sum expenses. Social contributions: ~47% combined on the assessment base (monthly minimum ~€250).
The lump-sum expense deduction plus 15% band keeps small trades attractive. Rates as of July 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% (raised from 21% in 2025-26; 10% below €100k revenue). Dividends 10% (rate has moved in recent budgets, check current).
Slovakia's rates have been in motion; small companies still get the 10% CIT band. Rates as of July 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.