Tax residency

In general, a tax resident, i.e. a taxpayer with an unlimited tax liability in Slovakia, must satisfy conditions defined in the Slovak Income Tax Act. For natural persons, the main condition is permanent residence or habitual stay (more than 183 days) within the Slovak Republic. Legal persons are considered to be Slovak tax residents if they have their registered seat or location of their effective management (as defined by law) within the Slovak Republic. Under the Income Tax Act, the subject of the tax of a Slovak tax resident is income from sources within the Slovak Republic and income derived from sources located abroad (unless the relevant double tax treaty provides otherwise).

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