Austria – Slovak Republic Tax Treaty
The Austria-Slovak Republic tax treaty caps withholding on dividends at 10% for portfolio investors and 5% for qualifying direct investment, with interest payments fully exempt at 0%. Royalty rates vary by category, from 5% on copyright to 10% on film and television. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 36 active treaties in Austria's network and one of 29 in Slovak Republic's. The general dividend rate of 10% is below the median in both countries' treaty networks (Austria: 15%, Slovak Republic: 15%).
Verified data
Financial Administration Tax Treaties (financnasprava.sk) (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12). Slovak Republic charges 7% WHT on dividends and 19% on interest/royalties.)
Withholding Rate Summary
Source: Slovak Republic Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Slovak Republic) |
|---|---|---|
| Dividends (general) Portfolio investors | 10% | 7% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 5%saves 2% | 7% |
| Interest Bank interest, bonds, loans | 0%saves 19% | 19% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 6.3% | — |
| Pensions Private pension distributions | 0% | — |
| Social Security Government social security benefits | 0% | — |
“Treaty Rate” is the maximum withholding permitted under this treaty. The actual effective rate may be lower if domestic law provides a more favorable rate independently. “Statutory Rate (Slovak Republic)” shows the rate that applies when no treaty benefit is claimed. Qualified dividend rate requires: Beneficial owner is a company holding >= 10% of voting stock.
Dividends
The general dividend rate of 10% applies to portfolio investors. A reduced rate of 5% is available when beneficial owner is a company holding >= 10% of voting stock. Without the treaty, the statutory withholding rate on dividends is 7%.
Source: Slovak Republic Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 0% withholding under this treaty, compared to the 19% statutory rate. Interest is fully exempt from source-country withholding under this treaty.
Source: Slovak Republic Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 5% to 10%.
Source: Slovak Republic Treaty Reference
Pensions & Social Security
Private pension distributions are taxable only in the country of residence, with no withholding at source. Government social security benefits are exempt from source-country withholding.
Source: Slovak Republic Treaty Reference
Comparative Context
🇦🇹Austria's Network
Among Austria's 36 active treaty partners, the 10% general dividend rate ranks 10th (median: 15%).
| Partner | Rate |
|---|---|
| Finland | 10% |
| Hungary | 10% |
| India | 10% |
| Slovak Republic (this treaty) | 10% |
| Australia | 15% |
| Belgium | 15% |
| Canada | 15% |
🇸🇰Slovak Republic's Network
Among Slovak Republic's 29 active treaty partners, the 10% general dividend rate ranks 1st (median: 15%).
| Partner | Rate |
|---|---|
| Austria (this treaty) | 10% |
| China | 10% |
| France | 10% |
| South Korea | 10% |