Slovak Republic - Tax Guide for Freelance Contractors

Tax residents in Slovakia:         are liable to pay Slovak tax on their worldwide income,
Non tax residents in Slovakia:  are liable to pay tax on their Slovak-source income only.

Individuals will be regarded as tax residents:

• if they have their permanent home or habitual abode in Slovakia, or
• if they stay at least 183 days in a calendar year in Slovakia.

Married persons must file separate tax returns.

Taxable income includes:

• employment income,
• business and rental income,
• capital income,
• benefits in kind.

Non-taxable income includes:

• benefits from social insurance,
• benefits from unemployment or health insurance,
• grants from the State, foundations or from abroad.

Certain deductions are permissible for 2010 including:

• social security contributions,
• training courses for employees,
• catering provided by the employer;
• meal allowances under certain conditions;
• recreation,
• health and education facilities,
• libraries,
• training and sport facilities,
• contributions to a supplementary pension insurance and to savings schemes subject to certain restrictions
• personal allowances for the taxpayer, his/her spouse, children and dependents.

Income tax rates for 2010:

• 19.00% flat rate

Filing date:

Annual tax returns must be filed within 3 months following the tax year.