Slovakia (SK)

Jurisdiction Overview

IDQuestionAnswer
435 *Personal Income Taxation: Is there a personal income tax with a comprehensive scope? No, lump sum/flat charge/exemption of taxes are available instead of regular personal income taxation.
 Data Date: 2019

Notes

 
According to the inistry of Finance, there is a personal income tax regime with a worldwide income tax base. However, given that shares are exempt from capital gains tax if held longer than 1 year, we consider that exemption of taxes are available.

Sources

TJN Survey 2019
 
http://taxsummaries.pwc.com/ID/Slovak-Republic-Individual-Income-determination