Slovak tax tables 2026
The four income tax bands (19%, 25%, 30% and 35%) and the subsistence minimum they are based on, the non-taxable parts of the tax base for the taxpayer and the spouse, the child tax bonus, employee and employer social and health insurance by fund with the monthly ceiling, the minimum wage, VAT and the rules for freelancers and new residents (60% flat-rate expenses, the 15% rate, SZČO social and health minimums, temporary residence for business) for 2026.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Personal income tax (daň z príjmov fyzických osôb, § 15)
| Tax base (základ dane) from employment and business income, per year | Rate |
|---|---|
| €0 to €43,983.32 | 19% |
| €43,983.32 to €60,349.21 | 25% |
| €60,349.21 to €75,010.32 | 30% |
| Over €75,010.32 | 35% |
New for 2026: four rates instead of two. The thresholds are 154.8×, 212.4×, 264× the subsistence minimum valid on 1 January (€284.13); monthly withholding uses a twelfth of each threshold (€3,665.28, €5,029.10, €6,250.86). Self-employed people with business income up to €100,000 pay 15% instead.
Source: Finančná správa (podpora): Výpočet preddavkov na daň – sadzba dane; Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 15 písm. a) prvý bod and § 52zzzj · retrieved 2026-11-11
Non-taxable parts of the tax base (nezdaniteľné časti základu dane)
| Item | Value |
|---|---|
| Subsistence minimum on 1 January 2026 (životné minimum)the base for every income tax threshold | €284.13 |
| Non-taxable part per taxpayer, per year (21× the subsistence minimum) | €5,966.73 |
| Full amount for a tax base up to (91.8×) | €26,083.13 |
| Above that base | €14,661.11 (51.6×) minus one third of the tax base; nil from a tax base of €43,983.33 |
| Who can claim it | Only against employment and business income; not available to people who already receive an old-age or early-retirement pension above the allowance on 1 January |
| Non-taxable part for a spouse, per year (19.2×), less the spouse's own incomefor a taxpayer's tax base up to €43,983.32Source: podpora.financnasprava.sk · retrieved 2026-11-11 | €5,455.30 |
| Spouse: taxpayer's tax base above thatSource: podpora.financnasprava.sk · retrieved 2026-11-11 | €20,116.40 (70.8×) minus one third of the tax base, less the spouse's own income |
| Spouse: conditionsSource: podpora.financnasprava.sk · retrieved 2026-11-11 | Spouse lives in the household and cared for a dependent minor child, received the care allowance, was a registered jobseeker or has a disability; claimed after the end of the year, pro rata by month |
| Supplementary pension savings (doplnkové dôchodkové sporenie) and PEPP contributions, deductible up to per yearSource: static.slov-lex.sk · retrieved 2026-11-11 | €180 |
The non-taxable parts reduce the tax base from employment and business income. The spouse's part is applied only after the end of the year.
Source: Finančná správa (podpora): Nezdaniteľná časť základu dane na daňovníka za rok 2026; Income Tax Act § 11 ods. 2 · retrieved 2026-11-11
Child tax bonus (daňový bonus na vyživované dieťa)
| Item | Value |
|---|---|
| Child under 15, per month€1,200 a year | €100 |
| Child aged 15 to 18, per month€600 a year | €50 |
| Cap with 1 child: share of the tax base | 29% |
| Cap with 2 children: share of the tax base | 36% |
| Cap with 3 children: share of the tax base | 43% |
| Cap with 4 children: share of the tax base | 50% |
| Cap with 5 children: share of the tax base | 57% |
| Cap with 6 or more children: share of the tax base | 64% |
| Reduction: tax base per year above1.5 × 12 × the 2024 average wage of €1,524 | €27,432 |
| Reduction per child: share of the excess | 10% |
The bonus is claimed per dependent child living in the household against employment or business income; it can exceed the tax and is then paid out. Only one parent claims it.
Source: Finančná správa (podpora): Daňový bonus na vyživované dieťa v roku 2026; Income Tax Act § 33 · retrieved 2026-11-11
Income tax for the self-employed (SZČO): flat expenses and the 15% rate
| Item | Value |
|---|---|
| Flat-rate expenses (paušálne výdavky): share of business income | 60% |
| Flat-rate expenses: maximum per year | €20,000 |
| Flat-rate expenses: who can use them | Taxpayers not registered for VAT (or registered for part of the year); compulsory social and health insurance is deducted on top in the amount paid |
| Reduced rate on the business tax base | 15% |
| Reduced rate: business and self-employment income per year up to | €100,000 |
| Above that income | The 19% / 25% / 30% / 35% bands apply |
Basis: Business income (príjmy z podnikania), per year
Income Tax Act § 6 ods. 10 and § 15 písm. a). The non-taxable parts and the child tax bonus also apply to business income.
Source: Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 6 ods. 10 · retrieved 2026-11-11
Employee contributions
Employer costs
Minimum wage (minimálna mzda)
| Item | Value |
|---|---|
| Minimum monthly wage (employee paid a monthly wage) | €915 |
| Minimum hourly wage1/174 of the monthly amount | €5.259 |
| From 1 January 2027Source: static.slov-lex.sk · retrieved 2026-11-11 | €5.586 an hour (minimum monthly wage €972) |
Set each year by the Ministry of Labour: without agreement of the social partners it is 60% of the average wage two years earlier, rounded up to whole euros (Minimum Wage Act § 8).
Source: Slov-Lex: Oznámenie Ministerstva práce, sociálnych vecí a rodiny Slovenskej republiky č. 245/2025 Z. z. o sume minimálnej mzdy na rok 2026 (published 26 September 2025) · retrieved 2026-11-11
Other rates
Self-employed (SZČO) social and health insurance
| Item | Value |
|---|---|
| Sickness insurance | 4.4% |
| Old-age insurance | 18% |
| Disability insurance | 6% |
| Reserve solidarity fund | 4.75% |
| Total social insurance | 33.15% |
| Assessment base: business tax base ÷ coefficient, per month (one twelfth) | 1.486 |
| Minimum monthly assessment base (60% of the 2024 average wage)business income for 2025 above €9,144 | €914.40 |
| Minimum monthly social insurance | €303.11 |
| Micro-contribution base (mikroodvod, 26% of the 2024 average wage), from July 20262025 business income above €2,876.90 but not above €9,144 | €396.24 |
| Micro-contribution per month, from July 2026 | €131.34 |
| Maximum monthly assessment base | €16,764 |
| Maximum monthly social insurance | €5,557.26 |
| Income test from July 2026: no compulsory insurance with 2025 business income up to (10.5× the subsistence minimum) | €2,876.90 |
| New self-employed (first business or after a 60-month break) | Compulsory insurance from the first day of the 6th month after starting, at the micro-contribution |
| Health insurance8% with a disabilitySource: vszp.sk · retrieved 2026-11-11 | 16% |
| Health insurance: minimum monthly base (50% of the 2024 average wage)Source: vszp.sk · retrieved 2026-11-11 | €762 |
| Health insurance: minimum monthly advance€60.96 with a disability; none for a self-employed person who is also an employeeSource: vszp.sk · retrieved 2026-11-11 | €121.92 |
Social insurance is paid monthly to Sociálna poisťovňa from a base set each July (October with an extended filing deadline) from the previous year's tax return; from 1 January to 30 June 2026 every insured self-employed person paid at least the 60% minimum base. Health advances go to the health insurer and are settled annually.
Source: Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026 and Zmeny od 1. januára 2026 (social insurance of the self-employed); Social Insurance Act § 130 to § 132, § 137, § 138 · retrieved 2026-11-11
VAT (daň z pridanej hodnoty, DPH)
| Item | Value |
|---|---|
| Standard rate | 23% |
| Reduced rategoods in annex 7 point 1 and services in annex 7a point 1 | 19% |
| Reduced rategoods in annex 7 points 2 and 3, services in annex 7a point 2, social enterprises and state-supported rental housing | 5% |
| Registration: turnover in the previous calendar year aboveVAT payer from 1 January | €50,000 |
| Immediate registration: turnover in the current year aboveVAT payer from the supply that crosses it | €62,500 |
Source: Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (VAT Act), version in force 1 January to 31 December 2026, § 4 ods. 1 and § 27 · retrieved 2026-11-11
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax for the self-employed (SZČO) | 15% on the business tax base with income up to €100,000; above that the 19% / 25% / 30% / 35% bands |
| Flat-rate expenses | 60% of income, up to €20,000 a year (not for VAT payers) |
| Self-employed minimum monthly social insurance (2025 business income above €9,144)Source: employment.gov.sk · retrieved 2026-11-11 | €303.11 |
| Self-employed micro-contribution from July 2026Source: employment.gov.sk · retrieved 2026-11-11 | €131.34 |
| Self-employed minimum monthly health advanceSource: vszp.sk · retrieved 2026-11-11 | €121.92 |
| VAT registration threshold (turnover in the previous calendar year)Source: static.slov-lex.sk · retrieved 2026-11-11 | €50,000 |
| Inbound or expat tax regime | None: residents (permanent residence, a home or 183 days in the year) are taxed on worldwide income at the normal rates; the Income Tax Act has no relief for new residents |
| Digital-nomad or remote-work permitSource: static.slov-lex.sk · retrieved 2026-11-11 | None: the Act on the Residence of Foreigners lists no remote-work purpose for temporary residence or a national visa |
| Temporary residence for business (prechodný pobyt na účel podnikania)Source: static.slov-lex.sk · retrieved 2026-11-11 | For third-country (non-EU) nationals running a business as a sole trader or acting for a company (not employed); granted for 3 years by the foreign police |
| Temporary residence for business: fundsSource: static.slov-lex.sk · retrieved 2026-11-11 | Business bank account balance of 20× the subsistence minimum for a sole trader (€5,682.60 at the 1 January 2026 amount), 100× for a company representative; plus accommodation for at least six months |
| Where to applySource: static.slov-lex.sk · retrieved 2026-11-11 | A Slovak embassy or consulate abroad, or the foreign police department of the Police Force in Slovakia, which decides |
Self-employed contribution figures are the 2026 amounts published by the Ministry of Labour and the state health insurer VšZP.
Source: Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 6 ods. 10 · retrieved 2026-11-11
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Official sources
- Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (Income Tax Act), version in force from 1 January 2026, § 11, § 15, § 33, § 52zzzj · retrieved 2026-11-11
- Finančná správa (podpora): Výpočet preddavkov na daň – sadzba dane · retrieved 2026-11-11
- Finančná správa (podpora): Nezdaniteľná časť základu dane na daňovníka za rok 2026 · retrieved 2026-11-11
- Finančná správa (podpora): Nezdaniteľná časť základu dane na manželku za rok 2026 · retrieved 2026-11-11
- Finančná správa (podpora): Daňový bonus na vyživované dieťa v roku 2026 · retrieved 2026-11-11
- Slov-Lex: Zákon č. 461/2003 Z. z. o sociálnom poistení, version in force 1 September to 30 December 2026 · retrieved 2026-11-11
- Slov-Lex: Zákon č. 43/2004 Z. z. o starobnom dôchodkovom sporení, version in force from 1 August 2026 · retrieved 2026-11-11
- Slov-Lex: Zákon č. 580/2004 Z. z. o zdravotnom poistení, version in force 1 July to 30 December 2026 · retrieved 2026-11-11
- Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026 · retrieved 2026-11-11
- Všeobecná zdravotná poisťovňa (VšZP): Zmeny od 01. 01. 2026 · retrieved 2026-11-11
- Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. januára 2026 · retrieved 2026-11-11
- Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba · retrieved 2026-11-11
- Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty, version in force 1 January to 31 December 2026 · retrieved 2026-11-11
- Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov, version in force from 1 October 2026 · retrieved 2026-11-11
- Slov-Lex: Oznámenie Ministerstva práce, sociálnych vecí a rodiny Slovenskej republiky č. 245/2025 Z. z. o sume minimálnej mzdy na rok 2026 (published 26 September 2025) · retrieved 2026-11-11
- Slov-Lex: Oznámenie Ministerstva práce, sociálnych vecí a rodiny Slovenskej republiky č. 232/2026 Z. z. o sume minimálnej mzdy na rok 2027 (published 23 September 2026) · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.
Social and health insurance: employee contributions by fund
Basis: Gross pay (vymeriavací základ), per month
Social insurance has no minimum base for employees and stops at the monthly ceiling; health insurance has no ceiling on employment income. Contributions are rounded down to the cent per fund.
Source: Slov-Lex: Zákon č. 461/2003 Z. z. o sociálnom poistení (Social Insurance Act), version in force 1 September to 30 December 2026, § 130 to § 137 · retrieved 2026-11-11