🇸🇰 斯洛伐克税率 · Slovakia Tax Rates
SK · 欧洲 · Europe
Slovakia corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 21% — Standard CIT rate, 15% for small companies
- 个人所得税 Personal Income Tax: 15-25% — Progressive rates
- 增值税 / 商品服务税 VAT / GST: 20% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: Varies — EU Common Customs Tariff
- 预扣税 Withholding Tax: 19-35% — Dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 19-25% — Taxed as ordinary income
- 财产税 / 房产税 Property Tax: Varies — Determined by local municipalities
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — Abolished in 2004
- 印花税 Stamp Duty: Varies — Administrative and court fees
- 消费税 / 特别消费税 Excise Tax: Varies — Alcohol, tobacco, mineral oil, electricity
- 社会保障税 Social Security Tax: 13.4% — Employee contribution
- 其他税种 Other Taxes: Varies — Motor vehicle tax, special levy on regulated sectors