Taxes and fees in Slovakia



Direct taxes 

  • Income tax private individuals: 19% of the tax base NOT exceeding 176.8 times the current amount of subsistence minimum; 25% of the tax base exceeding 176.8 times the current amount of subsistence minimum 
  • Income tax legal entities: 22 % of the tax base net of tax loss
  • Motor vehicle tax
  • Local tax (paid directly to municipal authorities)


 Indirect taxes 

  • Value added tax (VAT)20 % (10 % rate is applied in case of goods specified in the Act on the Value Added Tax, e.g. meat, fish, milk, bread, antibiotics, books, certain vegetables and fruit grown in Slovakia etc.)
  • Excise tax (e.g. on alcohol, tobacco, mineral oil)


The Slovak tax authority is called the Finance Directorate of the Slovak Republic and also visit euraxess.sk.