If you are an EU citizen and work for a Slovak employer in Slovakia, or if you have been posted to Slovakia by your foreign employer for more than 183 days or hired out by your foreign employer to work for a Slovak employer in Slovakia, your income from this employment is subject to income tax in Slovakia in accordance with the Income Tax Act and the double-taxation agreement with the relevant EU country.
If there is a dual-residence conflict, the criteria for determining residence are applied progressively in the order in which they appear in the relevant double-taxation agreement, unless only one country of residence is specified.
The countries with which Slovakia currently has double-taxation agreements are listed on the website of the Slovak Ministry of Finance.
- Working for a Slovak employer in Slovakia
- The posting of an employee to Slovakia by a foreign employer
- Hiring-out of labour (employees)
- Settling the tax of a foreign employee in Slovakia
- Who can citizens consult if they do not know what to do?
1. Working for a Slovak employer in Slovakia
If you start a job with a Slovak employer, the income you receive for the work you perform in Slovakia will be taxed by this employer in the form of a tax prepayment over the year.
2. The posting of an employee to Slovakia by a foreign employer
A foreign employer who posts you, as its employee, to Slovakia for a period longer than 183 days taxes the income you receive for your work in the form of a tax prepayment in accordance with Slovak tax legislation.
However, there are certain situations where, as a foreign employee, you are required to notify the tax administrator (tax office) in Slovakia that you have started receiving such income and to make tax prepayments yourself (if your employer provides services in Slovakia through its employees, generates income from services, including commercial, technical and other consultancy services, management and intermediary services, etc., or is a foreign embassy in Slovakia).
3. Hiring-out of labour (employees)
If a foreign employer hires you out to work for a Slovak employer (i.e. you are a participant in the international hiring-out of labour), your income from this employment is taxed, from the beginning, by the Slovak employer (as the ‘economic’ employer) in the form of tax prepayments.
4. Settling the tax of a foreign employee in Slovakia
If your only income in Slovakia in the calendar year is income from employment, you can settle your tax liability either by requesting the employer to draw up an annual statement of your tax prepayments or by filing a tax return.
1. annual statement of tax prepayments: you can ask your employer to draw up an annual statement of tax prepayments on the corresponding form by the statutory deadline. After drawing up the annual statement, your employer refunds any tax overpayment to you or charges you for any arrears of tax.
2. tax return: if you do not request an annual statement, or if you have also received other types of taxable income in Slovakia (e.g. rental income), you are obliged to file a personal income tax return with any tax administrator (tax office) in Slovakia.
You are required to file a tax return if the sum of all your taxable income from sources in Slovakia for 2021 exceeds EUR 2 255,72 and you must do so no later than the end of March in the next calendar year.
5. Who can citizens consult if they do not know what to do?
Last modified: 17. 1. 2022
Publication date: 20. 11. 2020
The responsible person:
Ministry of Finance of the Slovak Republic
+4212 5958 1111
podatelna@mfsr.sk