Slovakia V.A.T. and Other Taxes

Inheritance and Gift Tax in Slovakia

  • From 1.1.2004 Inheritance and Gift tax were abolished in Slovakia.

Slovakia Local Taxes

Local municipalities in Slovakia impose specific taxes.

Slovakia Real Estate Taxes

  • The tax, which is imposed on an annual basis, is applicable to plots, apartments and buildings.
  • Tax on land per year is 0.25% of the tax base.
  • Tax on buildings is determined by each municipality individually.
    The tax base is the area of the building in square meters.

Slovakia Motor Vehicle Tax

  • Motor vehicle tax is applicable for motor vehicles that are used for business purposes.
    The tax period is calendar year.
  • The tax return should be filed annually, by 31 January of the following year.
  • Tax rate is determined individually by municipalities.

Slovakia Excise Taxes

Following excise taxes are applicable in Slovakia:
  • Excise tax on spirit.
  • Excise tax on wine.
  • Excise tax on beer.
  • Excise tax on tobacco products.
  • Excise tax on electricity, coal and natural gas.
  • Excise tax on mineral oil.