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Slovak Republic Tax Treaties
29 active treaty partners
Slovak Republic maintains 29 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 10%. Interest is fully exempt (0%) in 18 of 29 treaties, with rates up to 10% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate21%
Individual Range19-25%
Capital Gains19%
CurrencyEUR
Key Facts
Treaty Model BasisOECD
Treaty Network70 treaties
Fiscal YearJan 1 - Dec 31
CurrencyEUR
Rate Distribution
General Dividends at 5% or below0 of 29 treaties
Qualified Dividends at 5% or below24 of 29 treaties
Interest at 0%18 of 29 treaties
Official Sources
Tax AuthorityFinancial Administration (Financna sprava)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 10% / 5% | 0% | 0% | In force |
| 🇧🇪Belgium | 15% / 5% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇳China | 10% / 10% | 10% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 5% | 0% | 0% | In force |
| 🇩🇰Denmark | 15% / 5% | 0% | 0% | In force |
| 🇫🇮Finland | 15% / 5% | 0% | 0% | In force |
| 🇫🇷France | 10% / 5% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 0% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 15% / 5% | 0% | 0% | In force |
| 🇮🇳India | 15% / 10% | 10% | 0% | In force |
| 🇮🇪Ireland | 15% / 5% | 0% | 0% | In force |
| 🇮🇱Israel | 15% / 5% | 5% | 0% | In force |
| 🇮🇹Italy | 15% / 5% | 0% | 0% | In force |
| 🇯🇵Japan | 15% / 10% | 10% | 0% | In force |
| 🇳🇱Netherlands | 10% / 0% | 0% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 0% | 0% | In force |
| 🇵🇱Poland | 10% / 5% | 5% | 0% | In force |
| 🇷🇴Romania | 10% / 10% | 10% | 0% | In force |
| 🇷🇺Russia | 10% / 10% | 0% | 0% | In force |
| 🇿🇦South Africa | 15% / 5% | 0% | 0% | In force |
| 🇰🇷South Korea | 10% / 5% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 5% | 0% | 0% | In force |
| 🇸🇪Sweden | 10% / 0% | 0% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 0% | 0% | In force |
| 🇹🇷Turkey | 10% / 5% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 0% | 0% | In force |