Umzug nach Slovakia: Steuern, Aufenthalt und Leben
So werden Sie in Slovakia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 7 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Slovakia the top income tax rate is 35%, dividends are taxed at up to 10% and companies pay 24% corporate tax.
How to move and become tax resident
You can become tax resident in Slovakia from arrival once you take up residence (Permanent residence (trvalý pobyt), home (bydlisko) or 183 days in calendar year). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Slovakia — see the list below.
Living there
Bratislava has a temperate oceanic climate with winter highs around 2.9 °C and summer highs around 27 °C.
Key facts
| Höchste Einkommenssteuer | 35% |
|---|---|
| Dividendensteuer | 10% |
| Gewinnsteuer | 24% |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent residence (trvalý pobyt), home (bydlisko) or 183 days in calendar year |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | temperate oceanic · 2.9° / 27° (Bratislava) |
Aufenthaltsprogramme in Slovakia
Aktive Programme
- Registration of residence of an EU/EEA/Swiss citizen — freeMovement · 2026-10
- Temporary residence for the purpose of business — Investition CHF 4'700 · 2026-10
Heavily restricted July 2025 (quota 700/yr, embassy-only filing)
- Temporary residence for employment / EU Blue Card — Einkommen / Jahr CHF 21'900 · 2026-10
Act 128/2026 amendments effective 15 Jul 2026; online portal since Feb 2026
- Temporary residence for OECD nationals working for a foreign employer (remote work) — digitalNomad · 2026-10
- Temporary residence for family reunification — family · 2026-10
- Certificate of Slovak Living Abroad → temporary residence & fast-track citizenship — ancestry · 2026-10
- Permanent residence for 5 years in the interest of the Slovak Republic — other · 2026-10
Discretionary, rarely granted
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Slovakia to become tax resident?
ab Zuzug. Permanent residence (trvalý pobyt), home (bydlisko) or 183 days in calendar year Worldwide income
How much tax will I pay in Slovakia?
In Slovakia the top income tax rate is 35%, dividends are taxed at up to 10% and companies pay 24% corporate tax.
Which residence programmes does Slovakia offer?
Registration of residence of an EU/EEA/Swiss citizen; Temporary residence for the purpose of business (CHF 4'700); Temporary residence for employment / EU Blue Card; Temporary residence for OECD nationals working for a foreign employer (remote work); Temporary residence for family reunification
What is the usual way to move to Slovakia?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.