To simplify the tax process for foreigners and prevent double taxation, the Slovak Republic has concluded bilateral agreements with many countries. Currently, these agreements cover 75 countries and are part of Slovakia's efforts to expand its network of tax treaties. List of countries that have tax treaties with Slovakia: https://www.mfsr.sk/en/taxes-customs-accounting/direct-taxes/income-tax/international-taxation/double-tax-treaties/
As a result, tax conditions vary depending on an individual’s country of origin, income, or former or current country of residence, particularly concerning the existence of a bilateral agreement and the specific terms outlined in that agreement.
Unless otherwise specified, income is generally taxed in the country of employment. Therefore, if you are employed in Slovakia, income tax is deducted from your wages in accordance with Slovak law, unless a bilateral double taxation treaty provides otherwise.
https://www.researchinslovakia.saia.sk/en/main/work-and-daily-life/taxation/international-income-taxation-slovakia-navigation/
https://www.euraxess.sk/system/files/2026-01/brozura-dane.pdf
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