Inheritance and Gift Tax in Slovakia
- From 1.1.2004 Inheritance and Gift tax were abolished in Slovakia.
Slovakia Local TaxesLocal 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 TaxesFollowing 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.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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