Slovakia Withholding tax rates
Slovakia Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
Slovakia levies a final withholding tax (daň vyberaná zrážkou, §43 of the Income Tax Act) on Slovak-source payments to non-residents at domestic statutory rates before DTA relief: 7% on dividends paid to individuals, 19% on interest and royalties, and 35% on payments to taxpayers of non-cooperative states; dividends paid to non-resident companies are generally outside the scope of tax altogether. Administered by the Slovak Financial Administration (Finančná správa Slovenskej republiky) under Zákon č. 595/2003 Z. z. o dani z príjmov.
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What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Slovakia's structure splits by payment type AND recipient type: dividends bear 7% withholding only when paid to individuals (§43 ods. 1 písm. a) with ods. 3 písm. r)), while dividends paid to legal persons are not an object of tax at all (§12 ods. 7 písm. c)) — except that any payment (dividends, interest or royalties) to a 'daňovník nespolupracujúceho štátu' (taxpayer of a non-cooperating state, §2 písm. x) — no residence in a state with a double-tax treaty or tax-information-exchange arrangement with Slovakia) bears 35% (§43 ods. 1 písm. c)). Interest and royalties to other non-residents bear the standard 19% (§43 ods. 1 písm. b) with ods. 2 and §16 ods. 1 písm. e)). The caller must pick a payment type from withholding_rates. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, often to 0-10%. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Domestic exemptions worth flagging: as an EU member, Slovakia's exclusion of corporate dividends from tax already exceeds the EU Parent-Subsidiary Directive, and the EU Interest & Royalties Directive is implemented in §13 ods. 2 písm. f) a h) ZDP — interest and royalties paid to a directly associated company (25% capital link, 24 months) of another EU Member State are exempt from tax. Note the dividend rate is profit-year sensitive: dividends from 2024-year profits bear 10%, from 2017-2023 profits 7%, and distributions of pre-2017 profits to individuals are generally not subject to the dividend withholding regime.
Get it programmatically
curl https://euroref.dev/v1/sk/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/sk/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/sk/withholding-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) · Personal income tax (daň z príjmov fyzických osôb) · 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