Slovakia: individual tax residence

Permanent residence or substantive home

An individual can be resident through Slovak permanent residence or a home available for more than occasional accommodation, where all circumstances, including personal and economic ties, show an intention to live permanently.

Habitual presence and exceptions

Habitual presence means at least 183 days in the calendar year, continuously or over several periods; each started day counts. Solely study or treatment can fall within the statutory nonresident exception. Treaty residence in the other contracting state can also override domestic residence.

Worldwide versus Slovak-source income

Residents have income-tax scope covering Slovak and foreign sources. Nonresidents are limited to Slovak-source income as defined in section 16. Statutory or treaty exemptions are then applied to determine what is taxable.

Dual-residence treaty assessment

When both countries classify an individual as resident, the applicable treaty's ordered tests commonly examine permanent home, centre of vital interests, habitual abode, nationality and ultimately agreement between the authorities. The precise treaty, not citizenship alone, controls the cross-border result.

Exemption and credit for foreign income

Treaty relief uses the treaty's exemption or credit method, with credits capped by the permitted foreign tax and Slovak tax on the income. A resident's demonstrably taxed foreign employment income can use exemption under section 45(3), including non-treaty employment and treaty employment where exemption is more favourable.