Ukrainians in Slovakia: tax residency, remote work and practical checklist (2026)
You live in Slovakia but still have income or ties to Ukraine? Or do you work remotely for a Ukrainian or foreign company and don’t know where to pay taxes and contributions? This article is a practical guide: decision tree, scenarios and checklists so you avoid double taxation, unnecessary surcharges and stress.
Ing. Marián Drozd
Tax advisor, 20+ years of practice
Quick start: 3 questions that decide everything
1) Where are you a tax resident?
Residency determines whether you tax only income from Slovakia or also foreign income.
2) What type of income do you have?
Employee, self‑employed (trade license) or Ltd company – completely different taxes, contributions and obligations.
3) Where do you actually work from?
The place of work (Slovakia vs. Ukraine vs. travelling) can change the rules and risks.
Important: don’t use a “one‑size‑fits‑all rule”
Even if two people have the same citizenship, the outcome can be different depending on where they live, where they have family, what contract they signed and where they physically work. If you’re not sure, use the questionnaire at the end of the article to get a recommended procedure.
Decision tree: employee vs self‑employed vs Ltd company
This mini “decision tree” will help you classify the situation. Then find the appropriate scenario below and go through the checklist.
Start
Do you have income from work or business and also live in Slovakia (longer than just a short visit)?
A) Employee
You have an employment contract (including equivalents) and receive a salary.
- Slovak employer?
- Ukrainian / foreign employer?
- Do you work remotely from Slovakia?
B) Self‑employed (trade license)
You invoice services (IT, design, marketing, translations, consulting) as an individual.
- Client in Slovakia vs abroad
- Contributions and health insurance
- Obligations around registrations (depending on the situation)
C) Ltd company
Income goes through the company (Ltd). You are a shareholder/manager or an employee of the company.
- Manager’s remuneration vs salary vs invoicing
- Dividends and profit distributions (according to the rules)
- Risks when managing the company from abroad
If you are “something in between” (combination of incomes)
Many people have a combination: part of the year employment, alongside invoicing, or company + dividends. Then the rules can add up and the deadlines differ. First write down all sources of income (see list below).
Tip: start with residency, then deal with “rates”
In practice, most mistakes are made by dealing with the amount of tax before clarifying where you are a tax resident and where you actually have to pay contributions. First “where”, then “how”.
Tax residency: how to clarify it when you have ties to Slovakia and Ukraine
Tax residency is a “home” for tax purposes. A resident usually taxes foreign income as well (with mechanisms to avoid double taxation), while a non‑resident typically only taxes income from sources in the given country. If you have ties to Slovakia and Ukraine, the facts decide: housing, family, days spent in the country, work and the “centre of life”.
Signals that you may be a resident of Slovakia
- • You have stable housing in Slovakia (rent, own housing) and really live there
- • You spend most of the year in Slovakia (often a threshold of “more than half of the year” is used – check current rules)
- • Family, children’s school, doctor, everyday activities are in Slovakia
- • You regularly work from Slovakia (even remotely)
Signals that you still have a strong tie to Ukraine
- • Permanent housing (house/apartment) and family stayed in Ukraine
- • Most of your income is linked to Ukraine and you often work from UA
- • Banks, loans, business and long‑term commitments are mainly in UA
- • You are in Slovakia rather temporarily (without a stable “centre of life”)
Agreement between Ukraine and Slovakia (without paragraphs): what to take from it practically
Slovakia and Ukraine have a double taxation avoidance agreement. In practice this means:
- If both countries would consider you a resident, there are “decision criteria” that will determine one main residency. Most often permanent housing and the centre of life interests are dealt with.
- For some income, the “country of source” (where the work arises or from where the income originates) may have “priority”, but the other country has mechanisms so you don’t pay the same thing twice.
- Evidence is decisive: contracts, calendar of days, proof of residence, certificates of taxation/contributions, and consistent documentation.
If you have doubts, we recommend preparing documents according to the checklist below and evaluating residency “based on facts”, not feelings.
Checklist of documents for residency (save this)
- • Overview of days: where you were in individual months (including short returns)
- • Proof of residence in Slovakia (rental agreement, confirmations, bills)
- • Where you work physically (home office in SK, coworking, travels)
- • Family: where your spouse lives, children, where they go to school/kindergarten
- • Bank accounts, loans, insurances: where you actually use them
- • Certificates of income and taxation (if you have tax withheld in UA/elsewhere)
- • In business: who you have contracts with, where the clients are, where the activity is managed
Remote work scenarios: what changes when you work from Slovakia
Remote work is very common for people from Ukraine in Slovakia: IT, design, marketing, administration, translations. The key question is simple: where the work is physically performed and who is your “legal partner” (employer/client/your company).
Scenario 1: Employee of a Slovak company (you work in SK)
The simplest model: wages, contributions and tax obligations are usually handled by the employer through the Slovak payroll system. However, you still monitor residency and any foreign income.
- • Check that you have the correct “tax” data set according to your situation (family, children, proofs)
- • If you also have income from UA (e.g. rental, business, interest), it may be necessary to supplement the return
- • Recommendation: once a year make a recap of income from all countries
Scenario 2: Employee of a Ukrainian or foreign company, but you work from SK territory
This is the most common “risk” model. Common questions: who pays contributions, where tax is withheld, whether there is an obligation to register in Slovakia and how to prove that you avoided double taxation.
- If you are a tax resident of SK, you may have to declare the income to Slovak authorities even when something is already withheld abroad. The solution is usually the proper application of the UA–SK treaty and certificates of taxation.
- For contributions it depends on whether you are subject to coordination (EU/EEA/CH) or specific rules according to the employer’s country. For UA and outside the EU an individual assessment is necessary. Check current rules and insurance options.
- Practical tip: prepare a “yearly package of documents” (payslips, confirmations, employment contract, overview of days in SK).
Scenario 3: You invoice as self‑employed (trade license) to a client in UA/EU/elsewhere
With a trade license it is crucial to distinguish: where you have residency, where the source of income is, what services you provide, and whether additional registrations arise (for example for cross‑border services). There is no single universal “limit” for everyone – check according to the type of service and client.
- • Overview of invoices and contracts (who is the client, what service, where it is performed)
- • Health insurance and contributions – assessed according to Slovak rules and your situation
- • Consider whether self‑employment or a Ltd company is more suitable for you (especially with higher income and risks)
Scenario 4: You have a Ltd company (or consider one) and work remotely
With a Ltd company, it is often about how to pay yourself money (manager’s remuneration, salary, dividends) and at the same timewhere the company is actually managed (important especially when travelling and long stays outside SK).
- Clarify your role: are you a manager, shareholder, employee or supplier? Each combination has different contributions and administration.
- When managing the company from abroad, the question of “place of management” and related risks may arise. With frequent trips we recommend setting processes and documentation.
Scenario 5: In addition to work you also have other income (dividends, rental, platforms, investments)
With “side” income, mistakes most often occur in two things: (1) people don’t declare it at all, or (2) they don’t have documents on what has already been taxed abroad. If you have these types of income, make a list and assign the country of source.
The most common “traps” in remote work
- Working from SK territory for a foreign employer can trigger obligations (from the perspective of taxes and contributions) also in Slovakia. Don’t expect that “if the company is in UA, everything is only in UA”.
- Confusion of status: in practice a person is an “employee”, but on paper they invoice. This increases the risk of disputes, additional assessments and penalties.
- Lack of documents on taxation abroad (especially if you want to apply the mechanism against double taxation).
Contributions and health insurance: how to keep track of where and for what you pay
Contributions are often a bigger “practical problem” than the tax itself. It depends on whether you are an employee, self‑employed or a manager, and also on the country of the employer/client. In cross‑border situations it pays to solve it in advance, not at the annual settlement.
If you are an employee
- With a Slovak employer it is usually set automatically in SK.
- With a foreign employer (especially outside the EU) the situation differs. Check current rules and possibilities, so that no “uninsured” period or double payment arises.
- Practical tip: ask for confirmations and documents on insurance already when signing the contract.
If you are self‑employed or a manager
- Health insurance is typically mandatory depending on where you have status and perform the activity. With residency in SK this is common.
- Social insurance for the self‑employed depends on the rules and your income in the previous period. Don’t estimate it “by eye” – check current conditions.
- With a Ltd company, also resolve how you pay yourself remuneration or salary – it affects contributions and administration.
Beware of a “gap in insurance”
The most risky combination is: you work long‑term from Slovakia but contributions are “not clearly resolved” either in SK or abroad. Don’t wait until the end of the year. Check the status and documents (according to the country and type of contract) in advance.
Family, children and tax benefits: what to prepare (without promises and without amounts)
Many people wonder whether they can apply benefits for children or spouse, or how it works if the family lives in another country. Here is a practical approach that usually helps:
Checklist for family
- Documents for children (relationship, shared household, school/kindergarten or other confirmations depending on the situation)
- Documents on partner’s income (if assessed) and on where the family actually lives
- If the children are in UA and you are in SK: prepare a clear description of the situation + documents, so that eligibility can be assessed according to current rules
- Don’t assume entitlement automatically. The conditions change and are tied to a specific type of income and residency – check current rules.
Practical tip
Even if you apply the benefit through the employer, at least once a year check whether you have everything documented and whether your situation has not changed (moving the family, change of residency, change of income type).
Big checklists: what to do before signing a contract, after arriving in SK and before the tax return
Before signing a contract (employment or contract)
- Clarify whether you will be an employee or a supplier (invoicing) – don’t take a “hybrid” without explanation
- Write down where you will work from (Slovakia, Ukraine, travelling) and approximately how many days
- Ask: who handles taxes, who handles contributions, what documents you will get at year‑end
- If the company says “you don’t solve anything”, ask for confirmations. Without documents this is usually a problem at the return.
After arriving in Slovakia (first weeks)
- Secure proof of housing (rental, confirmation) – helps with residency and procedures
- Start keeping a simple “calendar of days” (where you were physically)
- If you have income: make sure you have health insurance and contributions resolved according to your status
- If you start a business/invoicing: address the setup of accounting and records right from the first invoice
Before the tax return (end of the year to spring)
- List of all income: salary, invoices, platforms, rental, investments, dividends
- Documents on what was taxed abroad (confirmations, payslips, annual statements)
- Calendar of days and documents for residency (especially if you are “on the edge” or have moved)
- Family: documents for children/partner (if you apply benefits)
- Check current rates and conditions (they change). Don’t rely on old articles or internet advice.
- If you have a combination of incomes, have at least a “logic check” of the return and residency done.
Mini toolbox: calculators and quick comparisons
For a quick orientation use our tools. However, remember that the result depends on your residency and specific contract. Check current rules and rates.
Practical recommendations for a “clean” year without surprises
1) Keeping records: simple but consistent
- Calendar of days (where you were)
- List of contracts and income (who pays, for what, in which currency, when)
- Documents on taxation/contributions abroad (if they exist)
2) Watch out for a change of status during the year
Moving, change of contract type, starting self‑employment/Ltd, birth of a child, returns to Ukraine – all of this changes obligations. It is often a “mid‑year change” that is the reason for additional assessments or surcharges.
If you had a major change in the year, we recommend having a short consultation before filing the return. Often you can avoid mistakes that would later cost more time and money.
3) With foreign income, don’t do a “quick” return
With a UA–SK combination it is important to correctly assign income (source, residency) and correctly prove what has already been taxed. If you are unsure, don’t use random templates. Rather check the procedure.
FAQ: short answers to the most common questions
Can I be a tax resident of SK even if I’m a UA citizen?
Yes. Residency for tax purposes is assessed according to ties and facts (housing, days, family, centre of life), not just citizenship. If a “conflict of residencies” arises, it is resolved by the rules in the UA–SK treaty.
When I work remotely for a UA company, is it enough to pay taxes in UA?
Not always. If you perform the work from SK territory and are (or can become) a tax resident of SK, you may have to declare the income also in Slovakia and apply double taxation avoidance. The key is documents and the correct procedure.
When is a trade license worth it and when a Ltd company?
It depends on the type of activity, risks, expenses, planned level of income and how you want to pay yourself. For a quick orientation use the comparison and then have the model tailored to you.
What if I also have income from UA (rental, business) and at the same time live in SK?
In that case it is crucial to correctly determine residency and the country of source of individual incomes, and then apply mechanisms against double taxation. Without documents on foreign taxation this can be a problem. Prepare a list of incomes and documents.
Do you want a quick and clear recommendation for your situation?
Fill out a short questionnaire. Based on your residency, type of income and remote scenario we will propose next steps and point out the most common risks. Without unnecessary theory.
Note: rules and rates change. If you need a precise calculation, always check current rates and conditions for your case.
Summary in one sentence
If you live or work in Slovakia and have ties to Ukraine, first clarify tax residency, then the type of income (employee/self‑employed/Ltd), and finally document the remote scenario and contributions – only then deal with specific rates and calculations (check current rules).