Moving to Slovakia: taxes, residence and life
How to become tax resident in Slovakia: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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
| Top income tax | 35% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 24% |
| Податкове резидентство | з моменту прибуття — Permanent residence (trvalý pobyt), home (bydlisko) or 183 days in calendar year |
| Типовий шлях до посвідки | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Тип клімату | temperate oceanic · 2.9° / 27° (Bratislava) |
Residence programmes in Slovakia
Active programmes
- Registration of residence of an EU/EEA/Swiss citizen — freeMovement · 2026-10
- Temporary residence for the purpose of business — Інвестиція CHF 4'700 · 2026-10
Heavily restricted July 2025 (quota 700/yr, embassy-only filing)
- Temporary residence for employment / EU Blue Card — Дохід / рік 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
Plan your residence route
Frequently asked questions
How many days do I need to spend in Slovakia to become tax resident?
з моменту прибуття. 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
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.