Slovakia income tax rates
Slovak personal income tax on employment income, four bands from 2026 keyed to multiples of the subsistence minimum.
| Current value | 4 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Act No. 595/2003 Coll. on Income Tax, §15; thresholds derived from the statutory multiples of the subsistence minimum in force for the 2026 tax year |
| Last verified | 2026-07-30 |
| 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. 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 schedule before being relied on for high-income payroll. 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.
Get it programmatically
curl https://euroref.dev/v1/sk/income-tax
# $0.001 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 · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate