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Some forms of income are tax-exempt as follows:
- Proceeds of the sale of a residential apartment that has been held for at least 2 years.
- Proceeds of the sale of other private real estate that has been held for at least 5 years.
- Proceeds of the sale of a private car that has been held for at least a year.
- Income from dividend.
- Refund of travel expenses by the employer, up to a limit.
- Dividens income.
Tax Relief in Slovakia
- An individual, including a non-resident, is entitled to a personal benefit on calculating tax in the sum of EU 3,435, when the annual income is less than a ceiling defined by law.
- An individual, but only a Slovak, is entitled for additional relief for a spouse and further benefits for each child.
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