# Slovakia: taxes, residence and cost of living Source: https://domicile.wiki/places/slovakia/ (domicile.wiki, researched 2026-10-16). Data licence CC BY-SA 4.0. Research, not tax or legal advice. ## At a glance For an EU-citizen family of five living off a EUR 30M portfolio (the guide's default reader). - Score for a wealthy family: 75 / 100 - Tax on a €30M portfolio: €4,200 a year - Wealth tax: none - Children inherit: tax-free - After 60 years: €239,820,000 of €30,000,000 (with no tax at all: €286,928,000) - Living costs, family of five: €223,586 a year - EU member: yes - Currency: EUR - Capital: Bratislava ## Tax on investments, inheritance and wealth Slovakia exempts gains on listed shares held over one year (foreign exchanges included), taxes dividends at 7%, and has no inheritance, gift or wealth tax. The catch is a private business sale or short-term trading, which is taxed at up to 35% from 2026 plus 15% uncapped health insurance (about 50% at the top). - **Ordinary tax residence**: Progressive PIT (19/25/30/35% from 2026) with exemptions for long-held listed securities and real estate; 7% dividends. ## Income tax 2026 scale: 19% on the tax base up to EUR 43,983.32 (154.8x the subsistence minimum), 25% to EUR 60,349.21, 30% to EUR 75,010.32, 35% above. Non-taxable amount EUR 5,966.73 a year, full up to a tax base of EUR 26,367.26 and zero from EUR 50,234.18. Employee contributions: 9.4% social (maximum monthly assessment base EUR 16,764, i.e. EUR 201,168 a year) and 5% health (no cap); the recorded rate is the combined 14.4% and the cap applies to the social part only. ## Inheritance law and trusts Only children are protected: minors keep their full intestate share, adults half. A foreign resident can choose the law of their nationality (EU Succession Regulation art. 22). Slovakia has no trusts, and foundations are for public benefit. ## Daily life (0-100, higher is better) - Safety and personal security: 74 - Political and institutional stability: 61 - Corruption and government integrity: 49 - Legal system and property rights: 61 - Healthcare quality and access: 72 - Education quality: 54 - Human development and quality of life: 76 - Infrastructure and connectivity: 77 - Cost of living and housing: 75 - Business opportunities and economy: 67 - Cultural fit and lifestyle: 55 ## Research notes ### Slovakia — family-office tax dossier Last reviewed: 2026-10-16 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser #### Summary Income Tax Act No. 595/2003 Coll. (ZDP), time version effective 1.1.2026. Listed securities held over one year: exempt. Dividends: 7%. No inheritance, gift or wealth tax. Private business sales and short-term gains: progressive up to 35% (new 2026 brackets) plus health insurance. #### Residence and eligibility Resident with permanent residence, a habitual home with intent to stay permanently, or 183+ days in a calendar year (PwC). EU: free movement. US/other: purpose-based temporary residence; no investor programme found (unverified). #### Capital gains - Gains on securities and company stakes are "other income" (§8(1)(e)-(f)) in the general base (§4(1)(a)) taxed under §15(a)(1): 19% up to 154.8x, 25% to 212.4x, 30% to 264x, 35% above 264x the subsistence minimum (2026; the 30% and 35% bands are new for 2026). PwC says capital gains are in a separate 19% base; the law text puts them in the general base, so we follow the law. - Exempt (§9(1)(k)): securities admitted to an EU regulated market or a comparable foreign regulated market, held more than one year (and listed more than one year before sale); not for business assets. - Real estate held over 5 years: exempt (§9(1)(a)). EUR 500 a year allowance for net other income (§9(1)(i)). - Health insurance: 15% on taxable §8 income, uncapped (Act 580/2004 §10b(1)(d), §13(7), §12(1)(b)). - JSON: listed securities 0.0; real estate 0.0; `private_business_sale = 0.50` (35% tax + 15% health insurance); headline 0.35. Re-verified 2026-10-15 from the law text: §8(1)(e)-(f) gains are part of the general base under §4(1)(a), taxed at 19/25/30/35% (§15(a)(1)); the 19% separate base (§15(a)(4)) is for §7 capital income only. Health insurance: Act 580/2004 §10b(1)(d), §13(7), §12(1)(b): 15% on the §8 tax base, uncapped (the 60x cap in §13(6) applies only to dividends). JSON private_business_sale raised from 0.35 to 0.50 (35% + 15%). #### Dividends - §15(a)(5): 7% on dividends from 2025+ profits (10% for 2024 profits; 7% for 2017-2023; 2004-2016 profits untaxed); withheld by Slovak payers, separate base for foreign dividends (§51e). 35% from non-cooperative states (§15(a)(6)). No health insurance on dividends from 2017+ profits. - JSON: domestic and foreign 0.07, `credit`. Foreign dividends: separate base §51e(1)(a), (3)(a), 7% (§15(a)(5)); credit §45(1). Holding structures: a Slovak holding s.r.o. would pay 21% on gains from portfolio shares (PwC; not read in the statute) and 7% again on the payout; there is no private foundation or family trust, so no structure is scored. #### Inheritance and gifts to children No inheritance or gift tax (PwC). Income from gifts and inheritance is outside the income tax (§12(7)(b) ZDP; the previous text cited §3(2)(b), which is not the provision). JSON: `basis = none`, `fully_exempt`. #### Wealth tax None (PwC). Local real estate tax is a municipal property tax. #### Special regimes None. #### Company taxation (kept separate from personal tax) §15(b): 10% (revenue up to EUR 100,000), 21% standard, 24% (revenue above EUR 5m). Minimum tax rules. #### Cost of living notes City: Bratislava. - Prime family-home rent (monthly): EUR 3,000 (2026). Median asking rent of 71 houses of 180-450 m² for rent in Bratislava (all districts; mostly Koliba, Záhorská Bystrica, Rusovce, Ahoj, Horský park, castle hill), read from all six result pages of Nehnutelnosti.sk on 15 Oct 2026 (about 155 listings; range EUR 1,290-8,500; offices excluded). Asking rents, utilities extra. Source: Domy Bratislava - ponuka domov na prenájom, https://www.nehnutelnosti.sk/vysledky/domy/bratislava/prenajom - International school (annual, per child): EUR 27,530 (2026). The British International School Bratislava (Nord Anglia), Year 13 (IB Diploma), school year 2026/27: EUR 27,530 tuition (includes IBDP exam fees; no capital fee). New students pay a one-off EUR 900 registration fee and a refundable EUR 1,200 deposit. Source: BISB tuition fees 2026-27 (Schedule of Fee 2026/2027), https://www.nordangliaeducation.com/bisb-bratislava/admissions/tuition-fees Prime purchase price per m², family health insurance and housekeeper cost were not sourced in this round and are omitted rather than guessed. #### Open questions - PwC describes capital gains as falling in a separate 19% base; the law (§8(1)(e)-(f), §4(1)(a), §15(a)(1)-(4) ZDP, version effective 1 Jan 2026) puts gains on securities and company stakes in the general progressive base and reserves the separate 19% base for §7 capital income. We follow the law text. - Euro amounts of the 2026 bracket thresholds (multiples of the subsistence minimum valid on 1 Jan 2026) not computed here. - The credit method (§45(1) ZDP) credits the foreign tax up to the treaty rate and up to the Slovak tax on that income, so a 15% foreign withholding extinguishes the 7%; confirmed for treaties with a 15% cap (US, most EU states); a treaty capping at less than 7% would leave a residual. - Notary probate fees not quantified; treated as negligible. #### Sources - Zákon č. 595/2003 Z. z. o dani z príjmov (version effective 1.1.2026): https://www.slov-lex.sk/static/pdf/2003/595/ZZ_2003_595_20260101.pdf - PwC, Slovak Republic - Individual - Income determination: https://taxsummaries.pwc.com/slovak-republic/individual/income-determination - PwC, Slovak Republic - Individual - Taxes on personal income: https://taxsummaries.pwc.com/slovak-republic/individual/taxes-on-personal-income - PwC, Slovak Republic - Individual - Other taxes: https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes - PwC, Slovak Republic - Individual - Residence: https://taxsummaries.pwc.com/slovak-republic/individual/residence - PwC, Slovak Republic - Corporate - Taxes on corporate income: https://taxsummaries.pwc.com/slovak-republic/corporate/taxes-on-corporate-income - Zákon č. 580/2004 Z. z. o zdravotnom poistení (consolidated, effective 1.7.2026): https://www.slov-lex.sk/static/pdf/2004/580/ZZ_2004_580_20260701.pdf - Domy Bratislava - ponuka domov na prenájom: https://www.nehnutelnosti.sk/vysledky/domy/bratislava/prenajom - BISB tuition fees 2026-27 (Schedule of Fee 2026/2027): https://www.nordangliaeducation.com/bisb-bratislava/admissions/tuition-fees #### Change log - 2026-10-15: initial research. - 2026-10-15: resolved capital-gains base from the law text (general progressive base, not the separate 19% base) and added 15% uncapped health insurance to private_business_sale (0.35 -> 0.50); capital_gains now high/verified; added Bratislava cost of living (Nehnutelnosti.sk rent sample, BISB 2026/27 fee). - 2026-10-15: family rent re-checked against the upper-middle-class standard: kept. - 2026-10-16: corrected the citation for gifts and inheritances to §12(7)(b) ZDP; read §15(a)(5), §51e(1)(a) and (3)(a) (7% separate base on foreign dividends), §45(1) (foreign tax credit up to the treaty rate and the Slovak tax) and §9(1)(k) (securities held more than one year on a regulated market) in the 2026 text and the Finančná správa guidance on foreign dividends; resolved the credit open question; noted why a holding s.r.o. is not scored. No rate changed. ## Residence and succession sources - [European e-Justice: Succession, Slovakia](https://e-justice.europa.eu/166/EN/succession?SLOVAKIA&member=1) — European e-Justice Portal - [Regulation (EU) No 650/2012 on succession](https://eur-lex.europa.eu/eli/reg/2012/650/oj) — European Union - [HCCH status table: Convention of 1 July 1985 on the Law Applicable to Trusts and on their Recognition](https://www.hcch.net/en/instruments/conventions/status-table/?cid=59) — Hague Conference on Private International Law