Taxation of international executives
Are there social security/social insurance taxes in Slovakia? If so, what are the rates for employers and employees?
|Type of insurance*||Paid by employer||Paid by employee||Total|
|Sick leave insurance||1.40%||1.40%||2.80%|
|Health care insurance||10.00%||4.00%||14.00%|
* Caps apply on all of the contributions except for the injury insurance.
Are there any gift, wealth, estate, and/or inheritance taxes in Slovakia?
Are there real estate taxes in the Slovakia?
Real estate tax is paid by house and landowners. The rates differ depending on the municipality in which the property is located.
Are there sales and/or value-added taxes in Slovakia?
There are two types of indirect taxes: value-added tax (VAT) which is charged on most supplies of goods and services (base rate 20 percent, reduced rate 10 percent); and excise duties which are charged on supplies of specific goods such as fuels, beer, spirits, and tobacco.
Are there unemployment taxes in Slovakia?
No such particular tax. Unemployment benefit and contributions are part of the social security system.
Are there additional taxes in Slovakia that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, etc.
Other taxes would generally include only various municipal taxes, e.g. local tax for overnight stay in a hotel, waste collection duty, etc.
© 2019 KPMG Slovensko Advisory k.s., a Slovak limited partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.