Slovakia

Eastern Europe · SK · 70 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent residence (trvalý pobyt) registered in Slovakia
• residence in Slovakia: accommodation available not intended only for occasional use, with personal and economic ties showing an intention to stay permanently
• physical presence in Slovakia for at least 183 days in a calendar year (any days of presence count; except where the presence is solely for study or health treatment)
• tie‑breaker: if also resident elsewhere under a tax treaty, residence may be allocated to Slovakia if not considered a tax resident in the other contracting state

Ending Slovak tax residence generally requires giving up permanent residence or ordinary residence and reducing days below 183, but you must also ensure you become tax resident elsewhere or you may still be treated as Slovak resident under domestic rules. Formal deregistration with the tax office and careful alignment with treaty tie‑breaker rules add some complexity compared with pure day‑count systems.

Source: Finančná správa Slovenskej republiky (Slovak Financial Administration / Tax Authority, via OECD "Information on residency for tax purposes – Slovak Republic")

Tax treaty network (68)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.