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Slovakia: Personal Taxation

Residence and Liability for Taxation

Residents of Slovakia are taxed on their worldwide income. Non-residents are taxed only on income they receive from Slovakian sources. An individual is deemed to be resident for tax purposes if he or she spends more than 183 days of the year in Slovakia, or if he or she has a permanent address in Slovakia.

Self-employed individuals are subject to different taxation rules.



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