Slovak Republic - Tax Guide for Freelance Contractors
Welcome to our guide to Slovak Republic Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Slovak Republic.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Slovak Republic. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Slovak Republic.
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Slovak Income Tax
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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 the Slovak Republic, or
- if they stay at least 183 days in a calendar year in the Slovak Republic.
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 2012 including:
- mandatory contributions to health, sickness and pension insurance,
- mortgage interest expenses for business property,
- basic personal allowance of EUR 3'644.74 up to EUR 18'983,
- basic personal allowance of EUR 8'390.49 less one quarter of the taxable base if the taxable base is higher than EUR 18'983. A personal allowance is not granted if the taxable base exceeds EUR 33'561.94,
- basic allowance for a dependant spouse in certain conditions,
- tax credit of EUR 243.18 per year per dependent child if monthly income is above EUR 1'963.20.
Income tax rates for 2012:
- 19.00% flat rate
Annual tax returns must be filed within 3 months of the end of the tax year.