Slovak Republic

Individual - Residence

Last reviewed - 28 November 2023

Individuals are considered Slovak tax residents if they:

  • have permanent residence in the Slovak Republic (Slovakia)
  • are physically present in Slovakia for 183 days, or more, in a calendar year, either continuously or in total (except the cases when the purpose of presence is study or health treatment)
  • have a residence in Slovakia (i.e. accommodation not intended only for occasional use) and it is evident that the individual intends (due to personal and economic reasons) to stay here permanently, or
  • are not considered a tax resident in another contractual country according to the respective double tax treaty (DTT).