Slovakia public holidays 2026, VAT rate and tax data
Slovakia: VAT rate 23% since 1 Jan 2025; 15 public holidays in 2026 (next: Sviatok všetkých svätých (All Saints' Day), 1 Nov 2026); corporate tax rate 21%; minimum wage 915 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 3.1%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "SK", "series": "vat", "value": 23, "unit": "percent", "effective_from": "2025-01-01", "last_confirmed": "2026-10-28", "source": { "name": "Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty, § 27 ods. 1, zneni…", "url": "https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.print.html" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"sk","amount":1000}.
Slovakia public holidays 2026
15 days in 2026; next: Sviatok všetkých svätých (All Saints' Day) on 1 Nov 2026. Official source: Zákon č. 241/1993 Z. z. o štátnych sviatkoch, dňoch pracovného pokoja a pamätných dňoch… · last verified 30 Jul 2026
Fixed by law 15
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Deň vzniku Slovenskej republiky (Day of the Establishment of the Slovak Republic) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 6 Jan 2026 Tue | Zjavenie Pána — Traja králi (Epiphany) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 3 Apr 2026 Fri | Veľký piatok (Good Friday) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 5 Apr 2026 Sun | Veľkonočná nedeľa (Easter Sunday) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 6 Apr 2026 Mon | Veľkonočný pondelok (Easter Monday) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 1 May 2026 Fri | Sviatok práce (Labour Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 8 May 2026 Fri | Deň víťazstva nad fašizmom (Victory over Fascism Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 5 Jul 2026 Sun | Sviatok svätého Cyrila a Metoda (SS Cyril and Methodius) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 29 Aug 2026 Sat | Výročie Slovenského národného povstania (Anniversary of the Slovak National Uprising) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 15 Sep 2026 Tue | Sedembolestná Panna Mária (Our Lady of the Seven Sorrows) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 1 Nov 2026 Sun | Sviatok všetkých svätých (All Saints' Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 17 Nov 2026 Tue | Deň boja za slobodu a demokraciu (Struggle for Freedom and Democracy Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 24 Dec 2026 Thu | Štedrý deň (Christmas Eve) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 25 Dec 2026 Fri | Prvý sviatok vianočný (Christmas Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 26 Dec 2026 Sat | Druhý sviatok vianočný (St Stephen's Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
2027 dates already held (15)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Deň vzniku Slovenskej republiky (Day of the Establishment of the Slovak Republic) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 6 Jan 2027 Wed | Zjavenie Pána — Traja králi (Epiphany) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 26 Mar 2027 Fri | Veľký piatok (Good Friday) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 28 Mar 2027 Sun | Veľkonočná nedeľa (Easter Sunday) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 29 Mar 2027 Mon | Veľkonočný pondelok (Easter Monday) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 1 May 2027 Sat | Sviatok práce (Labour Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 8 May 2027 Sat | Deň víťazstva nad fašizmom (Victory over Fascism Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 5 Jul 2027 Mon | Sviatok svätého Cyrila a Metoda (SS Cyril and Methodius) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 29 Aug 2027 Sun | Výročie Slovenského národného povstania (Anniversary of the Slovak National Uprising) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 15 Sep 2027 Wed | Sedembolestná Panna Mária (Our Lady of the Seven Sorrows) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 1 Nov 2027 Mon | Sviatok všetkých svätých (All Saints' Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 17 Nov 2027 Wed | Deň boja za slobodu a demokraciu (Struggle for Freedom and Democracy Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 24 Dec 2027 Fri | Štedrý deň (Christmas Eve) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 25 Dec 2027 Sat | Prvý sviatok vianočný (Christmas Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
| 26 Dec 2027 Sun | Druhý sviatok vianočný (St Stephen's Day) | Fixed by law | Zákon č. 241/1993 Z. z. o štátnych… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Slovakia value
Rate schedules and breakdowns
Withholding tax rates
0–35% across 7 withholding taxes — no single rate · in force from 2025-01-01 · Official source: Zákon č. 595/2003 Z. z. o dani z príjmov, §43 ods. 1: 'Daň sa vyberá zrážkou vo… · last verified 14 Sep 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends (podiel na zisku) paid to non-resident individuals | 7 | Profit shares, liquidation surpluses and settlement shares (§3 ods. 1 písm. e) a g)) paid to individuals, resident or non-resident, from profits for tax periods beginning on or after 1 January 2025 (also 2017-2023 profits) | 2025-01-01 | ZDP §43 ods. 1 písm. a): 'Daň sa vyberá… |
| Rate history by profit year: 7% for 2017-2023 profits, 10% for 2024 profits (consolidation package), back to 7% for profits of periods beginning on or after 1 January 2025 (zákon č. 278/2024 Z. z.). Distributions of pre-2017 profits to individuals fall outside this regime… | |||||
| dividends-corporate | Dividends paid to non-resident legal persons | 0 | Profit shares paid to corporate recipients (other than taxpayers of non-cooperating states) — not an object of income tax, so no withholding applies | — | ZDP §12 ods. 7 písm. c): 'Predmetom… |
| Dividends between companies are outside the scope of Slovak income tax regardless of the recipient's residence, so no withholding arises — broader than the EU Parent-Subsidiary Directive requires. The carve-out is dividends involving a taxpayer of a non-cooperating state, which… | |||||
| dividends-noncooperative | Dividends paid to taxpayers of non-cooperating states | 35 | Profit shares paid, remitted or credited to any individual or legal person that is a 'daňovník nespolupracujúceho štátu' under §2 písm. x) — no residence in a state on the Finance Ministry's white list (double-tax treaty or tax-information-exchange arrangement with Slovakia) | 2017-01-01 | ZDP §43 ods. 1 písm. c): '35 % z… |
| Applies to both individuals and companies (§43 ods. 2 with §16 ods. 1 písm. e) bod 9 pulls corporate dividends of non-cooperating-state taxpayers into withholding via §12 ods. 7 písm. c) bod 1 and §43 ods. 3 písm. s)). Because listed (cooperating) states include all treaty… | |||||
| interest | Interest paid to non-residents | 19 | Interest and other yields from loans, credits, deposits and similar Slovak-source claims (§16 ods. 1 písm. e) bod 3, §43 ods. 2) paid to non-residents other than taxpayers of non-cooperating states | 2004-01-01 | ZDP §43 ods. 1 písm. b): '19 % z… |
| The 19% flat rate has applied since the Act took effect on 1 January 2004. Exempt when paid to a directly associated company of another EU Member State under §13 ods. 2 písm. f) ZDP (Interest & Royalties Directive: 25% direct capital link for 24 months). | |||||
| interest-noncooperative | Interest paid to taxpayers of non-cooperating states | 35 | Interest paid, remitted or credited to a 'daňovník nespolupracujúceho štátu' under §2 písm. x) | 2014-03-01 | ZDP §43 ods. 1 písm. c): '35 % z… |
| The 35% rate for uncooperative jurisdictions was introduced with effect from 1 March 2014. Never reduced by treaty, since treaty partners are on the cooperating-state list by definition. | |||||
| royalties | Royalties and licence fees paid to non-residents | 19 | Payments for industrial property, software, know-how (§16 ods. 1 písm. e) bod 1) and copyright or related rights (§16 ods. 1 písm. e) bod 2) paid to non-residents other than taxpayers of non-cooperating states | 2004-01-01 | ZDP §43 ods. 1 písm. b) with §43 ods. 2… |
| Withheld at the standard 19% under §43 ods. 1 písm. b). Exempt when paid to a directly associated company of another EU Member State under §13 ods. 2 písm. h) ZDP (Interest & Royalties Directive). | |||||
| royalties-noncooperative | Royalties paid to taxpayers of non-cooperating states | 35 | Royalties paid, remitted or credited to a 'daňovník nespolupracujúceho štátu' under §2 písm. x) | 2014-03-01 | ZDP §43 ods. 1 písm. c): '35 % z… |
| Same clause as interest-noncooperative; §43 ods. 1 písm. c) covers all withholding-scope income of non-cooperating-state taxpayers. | |||||
Personal income tax (daň z príjmov fyzických osôb)
19–35% across 4 bands · in force from 2026-01-01 · Official source: Financna sprava SR - Sadzba dane pre zavislu cinnost: Act 595/2003 par. 15… · last verified 7 Aug 2026 secondary
| min | max | rate |
|---|---|---|
| 0 | 43983.32 | 19 |
| 43983.32 | 60349.21 | 25 |
| 60349.21 | 75010.32 | 30 |
| 75010.32 | — | 35 |
Statutory social-insurance contributions
0.25–18% across 8 contribution branches · in force from 2026-01-01 · Official source: Zákon č. 461/2003 Z. z. o sociálnom poistení · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| nemocenske_poistenie | Nemocenské poistenie (sickness insurance) | 2.8 | 1.4 | 1.4 | percent | Vymeriavací základ — the employee's gross taxable employment income under zákon č. 461/2003 Z. z. o sociálnom poistení, capped at the maximum monthly assessment base of 16 764 euro for 2026. | EUR |
| One of only two genuinely matched branches in the Slovak system. Shares the 16 764 euro monthly ceiling with every other social-insurance branch except úrazové poistenie. Note that Slovakia's ceiling is MONTHLY, applied month by month, not an annual cumulative limit of the… | |||||||
| starobne_poistenie | Starobné poistenie (old-age pension insurance) | 18 | 4 | 14 | percent | The same vymeriavací základ as sickness insurance, capped at 16 764 euro per month for 2026. | EUR |
| THE MOST LOPSIDED BRANCH — the employer carries 14 of the 18 points. THE SECOND PILLAR IS AN ALLOCATION, NOT AN EXTRA CONTRIBUTION. For an employee who is a saver in the second pillar (starobné dôchodkové sporenie), 4 percentage points of the 18 are routed by the Sociálna… | |||||||
| invalidne_poistenie | Invalidné poistenie (disability insurance) | 6 | 3 | 3 | percent | The same vymeriavací základ, capped at 16 764 euro per month for 2026. | EUR |
| The second of the two matched branches. Not payable in respect of an employee who is already a recipient of an old-age pension, an early old-age pension or a retirement-age disability pension — a genuine reduction of both employee deduction and employer cost by 3 percentage… | |||||||
| poistenie_v_nezamestnanosti | Poistenie v nezamestnanosti (unemployment insurance) | 2 | 1 | 1 | percent | The same vymeriavací základ, capped at 16 764 euro per month for 2026. | EUR |
| Matched at 1 per cent each side for an ordinary employee on an open-ended contract. Not payable for employees who are recipients of an old-age or early old-age pension, and there are further exclusions for certain company officers and for employees working on the basis of an… | |||||||
| urazove_poistenie | Úrazové poistenie (work accident and occupational disease insurance) — employer-only and, uniquely, uncapped | 0.8 | 0 | 0.8 | percent | The employee's vymeriavací základ with NO maximum. The Sociálna poisťovňa states it in terms: 'Vymeriavací základ zamestnávateľa na platenie poistného na úrazové poistenie nie je obmedzený maximálnou výškou.' | EUR |
| EMPLOYER-ONLY, FLAT NATIONAL RATE, AND THE ONE BRANCH THAT IS NOT CAPPED. Two things make this the most-missed line in Slovak payroll. First, it escapes the 16 764 euro monthly ceiling entirely, so for a highly paid employee the employer keeps paying 0,8 per cent on the whole… | |||||||
| garancne_poistenie | Garančné poistenie (guarantee insurance — protection of wage claims on employer insolvency), employer-only | 0.25 | 0 | 0.25 | percent | The employee's vymeriavací základ, capped at 16 764 euro per month for 2026. | EUR |
| EMPLOYER-ONLY. Funds the payment of unpaid wage claims where the employer becomes insolvent. Small but real, and it is one of the two employer-only branches (with the reserve solidarity fund) that push Slovak employer social cost from 20,2 per cent — the sum of the four shared… | |||||||
| rezervny_fond_solidarity | Rezervný fond solidarity (solidarity reserve fund), employer-only | 4.75 | 0 | 4.75 | percent | The employee's vymeriavací základ, capped at 16 764 euro per month for 2026. | EUR |
| EMPLOYER-ONLY AND THE LARGEST OF THE HIDDEN LINES. At 4,75 per cent it is nearly a fifth of the employer's total social cost and it corresponds to no insurance benefit that the employee can claim — it is a general reserve within the social insurance system. It has no analogue in… | |||||||
| zdravotne_poistenie | Zdravotné poistenie (public health insurance) | 16 | 5 | 11 | percent | The employee's gross employment income under zákon č. 580/2004 Z. z. o zdravotnom poistení, with NO maximum assessment base — the health ceiling was abolished with effect from 1 January 2017 and has not returned. | EUR |
| BOTH SIDES OF THIS BRANCH HAVE MOVED IN THE LAST TWO YEARS, IN DIFFERENT YEARS. The employer's rate went from 10 to 11 per cent on 1 January 2025; the employee's went from 4 to 5 per cent on 1 January 2026. A table showing 4 per cent employee is one year stale; a table showing… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
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Compare each figure with the other European countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · ECB main refinancing rate · Late-payment interest rate · Statutory interest rate
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.