Slovakia: Personal Taxation
An annual property tax of EUR0.03 per square metre is levied. For buildings (i.e. not apartments) this increases by EUR0.30 per square metre for every floor above ground level. There is also a separate tax on land of 0.25% of tax base, which is assessed by the local municipal authority.
Income derived from property rental is charged at 19%, the same level as ordinary income tax. Since 2007, landlords renting out property must register with the tax office.
There is no transfer tax or stamp duty on property; this was abolished in 2005.