Tax rates 2026
Current overview of all rates
A complete overview of tax rates, contributions and key values applicable in Slovakia in 2026. All essential figures in one place for quick reference.
Changes from 1.1.2026
Key changes include: higher minimum wage (€915), subsistence minimum (€284.13), a new 4-tier progressive personal income tax system for higher income, higher health insurance (employee 5%, sole trader 16%), reduced dividend tax to 7% and tiered minimum corporate tax (€340 – €11,520).
Rate for income up to €100,000
simplified rate for lower income
Progressive rate 1
up to €43,983.32 (for income above €100,000)
Progressive rate 2
from €43,983.32 to €60,349.21
Progressive rate 3
from €60,349.21 to €75,010.32
Progressive rate 4
above €75,010.32
Non-taxable allowance
21× subsistence minimum
Child tax bonus (under 15)
max €1,200 per year (may be reduced)
Child tax bonus (15–17)
max €600 per year (may be reduced)
Child tax bonus (18+)
from 2026, no entitlement
Flat-rate expenses
max €20,000 per year
Standard rate
for most companies
Increased rate
for taxable income above €5,000,000
Reduced rate (micro taxpayer)
for taxable revenues up to €100,000
Minimum tax (up to €50,000)
tiered by revenue
Minimum tax (up to €250,000)
tiered by revenue
Minimum tax (up to €500,000)
tiered by revenue
Minimum tax (up to €5,000,000)
tiered by revenue
Minimum tax (above €5,000,000)
tiered by revenue
Dividend tax rate
withholding tax on payout (reduced from 10%)
Royalty withholding tax
depends on recipient country
Standard rate
from 1.1.2025
Reduced rate
food, medicines, books and more
Reduced rate
selected basic food items
Registration threshold
turnover in 12 consecutive months
Simplified invoice
incl. VAT
Sickness insurance
of gross salary
Pension insurance
of gross salary
Disability insurance
of gross salary
Unemployment insurance
of gross salary
Total employee
Maximum assessment base
monthly
Sickness insurance
of gross salary
Pension insurance
of gross salary
Disability insurance
of gross salary
Unemployment insurance
of gross salary
Guarantee insurance
of gross salary
Accident insurance
of gross salary
Reserve fund
of gross salary
Total employer
Sickness insurance
of the assessment base
Pension insurance
of the assessment base
Disability insurance
of the assessment base
Reserve fund
of the assessment base
Total sole trader
Minimum assessment base
monthly (50% of average salary)
Maximum assessment base
monthly
Minimum monthly contribution
from 1.1.2026
Employee
of gross salary (up from 4%)
Employer
of employee gross salary (10% for disabled)
Sole trader
of the assessment base (up from 15%)
Self-payer
of the minimum assessment base
Minimum assessment base
monthly
Minimum contribution (sole trader)
16% of €914.40
Minimum contribution (self-payer)
Minimum wage
€5.268 / hour
Subsistence minimum (adult)
monthly
Average salary (2025)
used for calculations in 2026
Quarterly VAT payer threshold
annual turnover
Micro-entity threshold
assets / net turnover
Transaction tax (LLC)
of outgoing payments (max €40 per transaction)
Transaction tax – cash withdrawal
no cap (from 1.4.2025)
Important notice
Rates are valid as of 1.1.2026 and may change during the year. For up-to-date values, consult official sources: Financial Administration, Social Insurance Agency, VšZP. Some values (e.g. minimum wage or subsistence minimum) may be updated during the year.
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