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Slovakia Tax Exempt Income













Some forms of income are tax-exempt as follows:

  • Proceeds of the sale of other private real estate that has been held for at least 5 years, if not used for business purposes.
  • Proceeds of the sale of movable tangible assets if not used for business purposes.
  • Proceeds of the sale of a private car that has been held for at least a year.
  • Refund of travel expenses by the employer, up to a limit.
  • Compensation for using private car or tools in work provided by the employer, up to a limit.
  • Medical checks and reconditioning vacation provided by the employer, up to a limit.
Tax Relief in Slovakia
  • An individual, including a non-resident, is entitled to a personal benefit on calculating tax in the sum of EU 3,559.27 when the annual income is less than a ceiling defined by law.
    This personal benefit is however applicable just on active income (employment income, entrepreneurial income) and not for passive income, such as dividend income or sale of shares.
  • An individual, but only a Slovak, is entitled for additional relief for a spouse and further benefits for each child.
    This relief is however applicable just on active income (employment income, entrepreneurial income) and not for passive income, such as dividend income or sale of shares.
  • For individuals, capital gains below EUR 500.









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