What taxes do workers in Slovakia need to pay?

Slovakia has a structured tax system that affects both employees and employers. Whether you're a local resident or an expatriate working in Slovakia, it's important to understand your tax obligations. Below is a breakdown of the key taxes that workers in Slovakia are required to pay.

1. Personal Income Tax (PIT)

Personal income tax in Slovakia is progressive and based on gross income.

• 19% on income up to €47,537.98 per year (2025 threshold)
• 25% on income above this threshold

For income from certain sources (e.g., capital gains, rental income), other tax rules may apply.

Note: If your income exceeds a certain threshold, a solidarity surcharge may be added. This functions as an extra tax on high earners.

2. Social Security Contributions

Employees in Slovakia are required to pay social insurance contributions, which are deducted automatically from their salary. These contributions fund pensions, unemployment benefits, sickness benefits, and disability insurance.

As of 2025, the employee’s contributions are as follows:

Type of Insurance	Employee Rate
Old-age pension	4.0%
Disability insurance	3.0%
Sickness insurance	1.4%
Unemployment insurance	1.0%
Health insurance	4.0%
Total	13.4%

Employers pay additional contributions, amounting to around 35.2% of the employee’s gross salary, covering the same categories plus accident and guarantee insurance.

3. Health Insurance

Health insurance is included in the 13.4% mentioned above, but it’s important to highlight it separately. Employees contribute 4% of their gross income to public health insurance. Employers contribute 10%.

4. Additional Taxes and Withholdings

• Non-residents: If you are a non-resident working in Slovakia, your income may be subject to different withholding rates, depending on the applicable double taxation treaty between Slovakia and your home country.
• Self-employed individuals: They pay taxes and social security contributions differently and are subject to different thresholds and flat-rate schemes.

5. Tax Residency

You're considered a tax resident in Slovakia if:

• You have permanent residence in Slovakia, or
• You spend more than 183 days in the country within a calendar year.

Tax residents are taxed on worldwide income, while non-residents are taxed only on income earned in Slovakia.

6. Annual Tax Return

Employees typically don’t have to file an annual tax return if their only income is from one employer. The employer settles the tax at the end of the year. However, you must file a return if:

• You have multiple sources of income
• You are self-employed
• You earn foreign income

The deadline for submitting the tax return is usually March 31 of the following year, with possible extensions available.

Summary

If you are working in Slovakia as an employee, your tax burden typically includes:

• 19% or 25% income tax, depending on your income level
• 13.4% social and health insurance contributions
• Possible additional tax filing obligations if you have multiple income sources or foreign income

Understanding your tax responsibilities ensures compliance with Slovak law and helps you avoid penalties. If in doubt, it’s always a good idea to consult with a tax advisor, especially if you're a foreigner or self-employed.