Slovak Republic

Individual - Residence

Last reviewed - 01 September 2021

Individuals are considered Slovak tax residents if they:

have permanent residence in the Slovak Republic (Slovakia)
are physically present in Slovakia for 183 days, or more, in a calendar year, either continuously or in total, or
have a residence in Slovakia (i.e. accommodation not intended only for occasional use) and it is evident that the individual intends (due to personal and economic reasons) to stay here permanently.