Slovakia Personal income tax (daň z príjmov fyzických osôb)
Slovakia Personal income tax (daň z príjmov fyzických osôb) run from 19% to 35% across 4 bands, cited to Financna sprava SR, in force since 1 Jan 2026. Last checked against the official source on 7 Aug 2026.
Slovak personal income tax on employment income, four bands from 2026 keyed to multiples of the subsistence minimum.
| Current value | 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 four-band scale for 2026 (19% to 43,983.32 EUR, 25% to 60,349.21, 30% to 75,010.32, 35% above) |
| Last verified | 2026-08-07 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). CONFIDENCE: the 19%/25% threshold is secondary-confirmed, but the 30% and 35% EUR figures are COMPUTED from the statutory multiples against a subsistence minimum of 284.13 EUR/month rather than quoted from an official table, and should be verified against a Finančná správa or Ministry of Finance sch |
| Provenance | source fingerprint |
What this value means
Four bands from 2026-01-01: 19% up to 154.8x the subsistence minimum (43,983.32 EUR), then 25%, then NEW 30% and 35% bands at 212.4x and 264.0x. The 25% entry point was cut from 176.8x to 154.8x. The personal allowance (nezdaniteľná časť základu dane) for 2026 is 5,966.73 EUR/year (497.23 EUR/month), tapering by 14,661.11 minus one third of the tax base where the base exceeds 26,083.13 EUR and reaching zero at 43,983.32 EUR. TIMING TRAP: the subsistence minimum rose to 295.22 EUR/month on 2026-07-01, which does NOT move the 2026 brackets - it moves the 2027 ones. PRIMARY-SOURCED 2026-08-07: citation moved from KPMG to Financna sprava's own schedule, which states all four EUR thresholds verbatim (43,983.32 / 60,349.21 / 75,010.32) - the earlier computed-only caveat on the 30% and 35% figures is closed. Statute cross-check: Slov-Lex consolidated par. 15 effective 2026-01-01 carries the same bands as subsistence-minimum multiples (154.8x / 212.4x / 264.0x).
Get it programmatically
curl https://euroref.dev/v1/sk/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/sk/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/sk/income-taxOther Slovakia series: Policy interest rate · Value added tax (daň z pridanej hodnoty) · VAT registration threshold · National minimum wage (minimálna mzda) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (daň z príjmov právnických osôb) · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (úroky z omeškania)
The same figure elsewhere: Slovenia · Spain · Sweden · Switzerland · Türkiye · all 34