Latitax

Not a Latitax destination

Slovakia

No inheritance or wealth tax and 19% on share gains, but corporate tax has risen to 24% for larger companies.

Income tax, top rate

Secondary

35%

Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29

Capital gains

Secondary

19%

Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29

Corporate

Secondary

24% (lower rates for smaller firms)

PwC headline 24%; lower rates are reported for smaller companies.

Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29

Inheritance

Secondary

None

Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29

Wealth tax

Secondary

None

Source: Tax Foundation - Wealth Taxes in Europe, 2026 · checked 2026-09-29

VAT

Secondary

23%

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - personal income tax ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - corporate income tax ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - capital gains tax ratessecondary · checked 2026-09-29
  5. s5PwC Worldwide Tax Summaries - inheritance and gift tax ratessecondary · checked 2026-09-29
  6. s6Tax Foundation - Wealth Taxes in Europe, 2026secondary · checked 2026-09-29
  7. s7GOV.UK - Tax treatiesprimary · checked 2026-09-29