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TAX SYSTEM IN SLOVAKIA

BASIC INFORMATION

BASIC INFORMATION

Tax period: calendar year
The system of taxes in Slovakia is based on a flat tax rate of 19 percent, with several exceptions.
Income tax (private individuals and legal entities): 19%
Value-added tax (VAT): 19%
Reduced-rate VAT: 10% (levied on medication, selected medical devices, books)
Special terms apply to excise tax on beer, wine, alcohol, tobacco and tobacco products, and mineral oils.
Local taxes (paid directly to municipal authorities) are within the competence of municipal assemblies and are therefore different in every village and town. Local taxes include: real estate tax; dog tax; taxes for using public spaces; accommodation tax; vending machines tax; non-gambling slot machines tax; taxes to drive into and/or park a motor vehicle in the historical centre of a ity; nuclear devices tax; local payments for communal waste and small quantities of construction waste; and motor vehicle tax.

Source: www.epi.sk

Topic: Finances and Advisory


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