Central Europe · Europe

Slovakia

66good

Overall Score

Slovakia is a Central Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 21%.

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Corporate Tax

21%

Personal Income Tax

25%

Capital Gains

VAT / GST

20%

Overview

Key Data

Taxation

Personal Income Tax (max)25%

Personal Income Tax (min)15%

Corporate Tax Rate21%

Capital Gains Tax7%

VAT / GST20%

Dividend Tax Rate7%

Withholding Tax19%

Territorial TaxationNo

Foreign Income Exempt—

Remittance-Based Tax—

CFC RulesYes

Tax Residency Days183 days/year

Tax Treaties—

Residency & Visa

Digital Nomad VisaNo

Golden VisaNo

Retirement VisaNo

Investment VisaYes

EU MemberYes

Schengen AreaYes

EU PassportYes

Min. Days Required / Year—

Min. Monthly Income—

Min. Investment (residency)—

Citizenship Path—

Setup Difficulty—

Business & Cost of Living

Cost of Living Index50/100

Avg. Monthly Cost—

Company Formation Time—

Formation Cost (est.)—

Annual Compliance Cost—

Free Zone AvailableNo

Banking Easegood

Internet Qualityexcellent

Compliance & Reputation

FATF Statuscompliant

EU Blacklist Statusnot_listed

OECD Compliance—

CRS Participant—

FATCA Compliant—

BEPS Participant—

Treaty Network Quality—

Personal Tax Residency

Tax residency in Slovakia is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

7% dividend tax — among lowest in EU. 15% income tax for self-employed below EUR 100k. EUR currency. Good infrastructure at EU prices.

Company Setup & Business Taxation

The standard corporate income tax rate is 21%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Banking & Financial Access

Account opening in Slovakia can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Compliance & International Reputation

Slovakia is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Who This Jurisdiction Works Best For

Based on our scoring model, Slovakia ranks highest for Founder / Entrepreneur and Freelancer. It offers a strong proposition for founder / entrepreneur (score: 68/100). It offers a strong proposition for freelancer (score: 65/100).

Legal Notice

The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.