Tax in Slovakia
See what Slovakia's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Slovakia, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Income tax beyond the rent
- Dividends, interest and share sales
EUR · Rates as at 12 July 2026 · Estimates, not advice
Rental income is taxed on the PIT scale (19% up to €48,441/yr and 25% above) for residents and non residents alike; the first €500 of rental income is exempt, which is NOT modelled. Capital gains are EXEMPT once the property has been held more than 5 years, which the projection does apply. Within 5 years they are taxed on the same 19/25 scale PLUS a 14% health insurance levy on the gain, and that levy is NOT modelled, so a quick sale is understated here. The primary residence exemption is also NOT modelled.
How rental income is taxed in Slovakia
For a resident owner: Progressive rates from 19% to 35%, stacked on other income in this country. The top rate of 35% applies above €75,010. For an owner living abroad and renting this out: Progressive rates from 19% to 35%, stacked on other income in this country. The top rate of 35% applies above €75,010.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss is ring fenced: it carries forward against future rental income rather than reducing other income now.
Capital gains on a sale
Gains are added to income and taxed at the marginal income rate. The gain is fully exempt once the property has been held 5 years.
Annual property tax while holding
An annual property or land tax is not modelled here, which is not the same as there being none. Treat holding costs on this page as excluding it.
What it costs to buy
No purchase or transfer duty is charged. Slovakia levies no real estate transfer tax at all. The only cost of registering title is a nominal cadastral fee of about €66, or €266 expedited, which is why the modelled purchase duty is zero rather than missing. No annual property tax is charged here either: the daň z nehnuteľností is a real municipal bill, but it is small and locally set (commonly €60 to 200/yr on a flat) and it is not modelled, so it is missing from the figures rather than assumed to be zero. Ordinary residential apartments and houses are open to non EU buyers with no permit and no company structure needed; the reciprocity restriction under Act No. 140/2014 Coll. applies to agricultural and forest land only.
Residents of Slovakia with property abroad
A resident of Slovakia is taxed on rent and sale gains from property abroad under the same rules as property in Slovakia, with a credit for the tax paid where the property is. The credit stops at Slovakia's own tax on that income, so the total is broadly the higher of the two countries' charges. Special regimes for people who have just moved to a country are not included in Freeholt's figures.
Income tax in Slovakia, beyond the rent
Progressive, up to 35%. The bands run Up to 43,983 at 19%; 43,983 to 60,349 at 25%; 60,349 to 75,010 at 30%; Above 75,010 at 35%. Rental profit joins this ladder. Figures in EUR, as verified 29 August 2026.
Dividends, interest and share sales
How Slovakia taxes investment income. For dividends: Flat 7%. For interest: Flat 19%. For share sale gains: Not taxed.
How Freeholt models Slovakia
Every rate above is priced from Freeholt's own table for Slovakia and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Slovakia this covers daň z nehnuteľností (the local property tax, often just €60 to 200 a year), fond opráv (the building's compulsory repair and reserve fund, roughly €0.30 to 0.80/m² a month), building and contents poistenie (insurance), and, where an agent is used, a správcovský poplatok of commonly 8 to 12% of rent.
How borrowing works here
Slovak mortgages are typically fixed for an initial fixácia period (1, 3, 5 or 10 years) and then refixed at the prevailing rate, rather than floating for the full term. They run up to 30 years (occasionally 40, usually capped by the borrower's 65th birthday) and are capped at 80% LTV under NBS rules, with a limited allowance for up to about 20% of new loans at up to 90%. NBS also enforces a 90% DSTI cap and an age tiered DTI ceiling, roughly 8× income for borrowers under 40 falling to 3× for those over 60.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- None hereDuty on purchase
- No duty is charged on a purchase here.
- Not yetAnnual property or land tax
- Not priced here; the page says where the charge falls instead.
- ModelledIncome tax beyond the rent
- Salary and other income, stacked with the rent.
- ModelledDividends, interest and share sales
- Investment income and gains, with the local allowances.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Any annual property or land tax, which may still exist here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
What the figures above leave out (8)
- This uses Slovakia's four band 2026 scale. The rental path still uses a separately researched two band one, and which of them applies to rent is an open question.
- No tax free personal allowance is applied for Slovakia: none was stated in the source, which is not the same as Slovakia having none. If one exists, the first euro is charged 19% that should not have been, and the tax is overstated by up to 19% of the allowance.
- This is Slovak income tax alone. Employee social and health insurance contributions are not added, so the total taken from pay is larger than the figure shown, never smaller.
- Slovak interest is charged a flat 19% rather than climbing the ladder. If it does aggregate after all, interest is understated above €43,983 of income by up to 16 percentage points.
- A Slovak gain held under twelve months is priced on the income tax scale, which was inferred rather than quoted. If a flat rate applies instead, this is overstated.
- A Slovak listed shareholding's gain is exempt after twelve months, and that is what is applied to everyone. A holding of 10% or more needs two years and further conditions to be exempt, which is not modelled, so a holder of 10% or more selling between 12 and 24 months is shown as exempt when their gain is taxable: understated by the whole charge.
- Slovakia's 7% dividend rate attaches to profits earned from 2025 onward, and which profits funded a payment is not modelled. No rate was stated for older profits, so the direction here is genuinely unknown.
- A Slovak listed shareholding's gain is exempt once held twelve months. Held for less, or with no holding period given, it is taxed as ordinary income instead.
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Slovakia with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Slovakia property tax?
- Yes. Rental income tax and capital gains on a sale are priced from Freeholt's own rate table for Slovakia. Slovakia levies no purchase duty, so there is nothing to price. Annual property or land tax is not priced here, and the page says so rather than showing a zero. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Slovakia taxed if I live somewhere else?
- Progressive rates from 19% to 35%, stacked on other income in this country. The top rate of 35% applies above €75,010. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Slovakia figures as at?
- The rate table for Slovakia was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Slovakia alongside everything else you own: see the year your portfolio starts paying you back.