Slovakia

Tax residency

Under Act No. 595/2003 Coll. on Income Tax, an individual has unlimited tax liability in Slovakia if they have permanent residence, a residence, or habitually reside in Slovakia. These criteria operate as alternative domestic tests.

Where an individual is also treated as resident in another jurisdiction, the applicable tax treaty may determine treaty residence through its tie-breaker provisions. Slovak domestic residence rules continue to apply for the purposes of determining domestic tax liability, subject to the treaty.

• Registered permanent residence (trvalý pobyt): formal registered permanent residence in Slovakia constitutes a domestic tax-residence criterion. This is a legal and registration-based test and does not depend on satisfying the 183-day threshold.
• Dwelling / factual residence (bydlisko): even without registered permanent residence, an individual may be treated as resident where they have accommodation available in Slovakia that is not intended merely for occasional use and, taking into account all relevant facts and circumstances, including personal and economic ties, an intention to reside there permanently is evident. This criterion does not require any minimum number of days of physical presence.
• 183-day habitual-presence rule: an individual is considered to habitually reside in Slovakia if they stay there for at least 183 days in the relevant calendar year, whether continuously or over several separate periods. Presence solely for the purposes of study or medical treatment does not by itself result in Slovak tax residence under the habitual-presence test. The same applies, subject to the statutory conditions, to persons who cross the Slovak border daily or at agreed intervals solely for dependent employment in Slovakia.

Day counting

• 183-day rule: the threshold is at least 183 days in the relevant calendar year. The periods of presence do not have to be continuous and separate periods during the same year are aggregated.
• Every day of presence is counted, including a day merely commenced. Accordingly, even part of a day spent in Slovakia is generally included in the calculation. Presence solely for study or medical treatment, as well as qualifying cross-border commuting for dependent employment, is excluded under the specific statutory rules.
• Registered permanent residence and dwelling tests: no separate day-count threshold applies to these criteria. An individual may therefore satisfy a domestic tax-residence test without spending 183 days in Slovakia.

Tax consequences

Slovak tax residents are subject to unlimited tax liability and are generally taxed on their worldwide income, including both Slovak-source and foreign-source income. Non-residents are generally subject to limited tax liability on income derived from Slovak sources. The taxation of foreign-source income and relief from double taxation are subject to applicable double taxation agreements and the relevant treaty method.

Migration / EU residence

EU/EEA and Swiss nationals may reside in Slovakia under EU free-movement rules and are generally required to register their residence for stays exceeding three months. Third-country nationals generally require the appropriate residence status under Act No. 404/2011 Coll. on Residence of Foreigners.

Immigration status and tax residency are separate concepts. Holding a Slovak residence permit or registering a place of stay does not by itself establish Slovak tax residence, although registered permanent residence may independently constitute one of the domestic tax-residence criteria.

Orientation references

• Act No. 595/2003 Coll. on Income Tax, provisions governing permanent residence, residence, habitual stay, unlimited tax liability and limited tax liability.
• Financial Administration of the Slovak Republic (Finančná správa), official guidance on individual tax residency, habitual stay and the scope of tax liability.
• OECD, Slovak Republic tax residency profile.
• Act No. 404/2011 Coll. on Residence of Foreigners and the Slovak immigration / EU residence framework.