Other taxes

Last reviewed 09 Mar 2023

Business tax

N/A

Wealth tax

N/A

Inheritance and gift tax

N/A

Property transfer tax

N/A

Capital duties and fees

Contract duties

N/A

Registration fees

N/A

Capital duty

N/A

Transasction tax

From 2026 a taxpayer is a legal entity that performs financial transactions and uses payment services provided by a payment service provider, or a legal entity on whose behalf such transactions are carried out. Whereas:
a) a resident taxpayer is a legal entity with its registered office in the Slovak Republic.
b) a non-resident taxpayer is a legal entity without a registered office in the Slovak Republic that (i) uses payment services of a provider established in Slovakia, or (ii) carries out activities in Slovakia through a permanent establishment (permanent establishment is specifically defined for the purposes of financial transaction tax).

The amount of the tax rate depending on the subject of the tax is as follows:
- for performed financial transactions, 0.4% of the amount of the financial transaction, with a maximum tax of EUR 40 per transaction;
- for cash withdrawals from a transaction account, 0.8% of the amount withdrawn;
- EUR 2 for using a payment card at least once per calendar year;
- for recharging costs in connection with the execution of financial transactions relating to the activity in Slovakia, 0.4% of the amount of the recharged costs (with a maximum tax of EUR 40 per transaction if provably proved).

The tax period is the calendar month and, if the subject of the tax is the use of a payment card, the tax period is the year in which the payment card was used.

Tax on sweetened soft drinks

Effective from 1 January 2025 a new indirect tax on sweetened soft drinks is in force. The tax applies to soft drinks sweetened with sugar or any other sweeteners including sweetened bottled water, flavoured drinks, ice teas, juices, non-alcoholic beer and wine with an alcohol content of up to 0.5%, and drinks with a high caffeine content, such as energy drinks.

The tax liability arises on the date of the first supply of the drink in Slovakia as of 1 January 2025. However, if the supplied drinks are acquired from abroad, the taxpayer may decide whether to apply the origination of the tax liability on the date of the first supply of the drink in Slovakia or on the date of acquisition of the drink from abroad (in this case, the taxpayer is obliged to apply the chosen procedure for a period of two calendar years).

The basis for the tax calculation is the quantity of the beverage expressed in litres (or kilograms).