Page 51 - CEE Tax Guide 2025

VAT options in Slovakia Applicable / limits Personal income tax /

Distance selling The OSS system is applicable Social security system
from July 1, 2021.
The PIT rate is progressive and depends on the
Call-off stock
amount of income earned. The PIT rate is 19%
VAT group registration for a tax base up to EUR 48,441.43/year (for
Cash accounting – yearly Approx. EUR 100,000/year. 2025) and 25% for amounts exceeding this limit.
amount in EUR (approx.) Certain tax allowances (e.g. personal, spouse
Import VAT deferment No. From July 2025, reverse allowance, tax bonus for children) may be claimed
charge on import possible on personal income.
in certain cases.
The 15% tax rate applies to natural persons achieving
Local reverse charge (specific goods and services) income from entrepreneurial (other self-employed)
Option for taxation activities, provided their income does not exceed
letting of real estate EUR 100,000/year.
Dividends (from profit generated after January
supply of used real estate
1, 2025) and some other income are subject
VAT registration EUR 50,000/EUR 62,500 to taxation at 7% (capped by DTT for non-residents)
threshold
or at 35% if the recipient or payer of the dividends
is from a ‘non-cooperative’ jurisdiction.
available online, services of fitness facilities, Both employers and employees are subject to social
sports facility operation services, etc. The reduced security and health insurance contributions on the
rate of 19% applies e.g. to electricity, other food, employee’s gross monthly salary. The rates are
restaurant and catering services consisting of the 36.2% for employers and 13.4% for employees. Social
provision of drinks. security contributions are capped by a maximum
A special voluntary arrangement based on the assessment base of EUR 15,730 (in 2025). There
receipt of payment for goods and services (so- is no maximum assessment base for health insurance
called “cash accounting”) can be applied contributions. A health insurance allowance (annually
by certain VAT payers. up to EUR 4,560) can be applied by low-income
VAT payers are obliged to report to the Slovak Tax employees for employee contributions.
Authorities all bank accounts used for economic A minimum health insurance contribution for the
activities that are subject to VAT. Payment of the employee is EUR 41.08/month (in 2025).
supplier’s invoice to a bank account which was not
listed at the time of payment may lead to application
of joint liability for VAT.
Other indirect tax types in Slovakia include excise
taxes on wine, beer, tobacco, spirits, mineral oils,
electricity, coal, natural gas and sugar tax.

Wage related taxes in Slovakia Minimum wage Average wage in private sector
in EUR in EUR

816 1,524
Total wage cost 1,111 136.00% 2,076 136.00%
Employer’s SS and HI contributions 295 36.20% 552 36.20%
Gross salary 816 100.00% 1,524 100.00%
Employee’s SS and HI contributions 109 13.40% 204 13.40%
Payroll tax (19% / 25% from tax base) 134 16.45% 251 16.45%
Net salary 573 70.00% 1,069 70.00%

Kvetoslava Čavajdová
Partner
Phone: +421 259 204 700
E-mail: kvetoslava.cavajdova@forvismazars.com

Central and Eastern European tax guide 2025 Forvis Mazars 51