Slovakia: when a sale of shares or ETFs is tax-free
If you are a Slovak tax resident and hold listed shares or ETFs as a private person, a sale is exempt from tax when two one-year tests are both met: more than one year since you bought the security, and more than one year since it was admitted to a regulated market. The year is counted by the calendar: the first exempt day is the day after the first anniversary of the purchase. If either test is not met, the gain is added to your other income and taxed in bands from 19% to 35%.
How long to wait, and how to count it
- 0%Exempt when both one-year tests are met: more than one year since you bought the security, and more than one year since it was admitted to a regulated market.
- 1 yearThe law says “after the expiry of one year”. Read by the calendar, the year ends on the first anniversary of the purchase, so the first exempt day is the day after it and a sale on the anniversary day itself is not yet counted. Example: bought on 12 March 2025, first exempt day 13 March 2026.
The Income Tax Act exempts income from the sale of securities that are admitted to a regulated market (or a comparable foreign regulated market) once one year has passed since you acquired them, and only if more than one year has also passed between the day the security was admitted to such a market and the sale (Act 595/2003, §9(1)(k)). Securities that were business assets are not exempt.
The second test concerns the instrument, not you. For a security that has been listed for years it is long met; for a recent listing or a newly launched ETF it can be the binding test. Whether a given foreign exchange counts as a comparable foreign regulated market is something to confirm for your instrument.
If the exemption does not apply: at a glance
- 19–35%The gain joins your tax base and is taxed in bands. For 2026: 19% up to €43,983, 25% up to €60,349, 30% up to €75,010, 35% above.
- +16%A health-insurance contribution on top, if you are insured in Slovakia: 16% in 2026 (15% in 2025).
- €500Net gains (proceeds minus costs) up to €500 a year are not taxed; above that, only the excess.
Rates in detail
The gain, which is the proceeds minus the documented cost of buying and selling, is “other income” under §8(1)(e). It is added to the rest of your tax base (employment, rental and other income together) and taxed band by band. For tax year 2026:
- 19%on the part up to €43,983.32
- 25%on the part from €43,983.32 up to €60,349.21
- 30%on the part from €60,349.21 up to €75,010.32
- 35%on the part above €75,010.32
A gain therefore stacks on top of your other income: the part that lands in a higher band is taxed at that band’s rate, and the bands change by year.
The €500 allowance. This kind of income has a yearly allowance: if the net total (income less expenses) does not exceed €500 it is exempt, and above that only the excess is taxed (§9(1)(i)).
Health insurance. If you are insured in Slovakia, a health-insurance contribution is due on this income as well: 16% in 2026 (15% in 2025), under Act 580/2004 (§12(1), §13(7) and the transitional provision §38ezk).
Deadlines
- 31 MarchThe tax return and the tax for the previous year are due by this date: for 2025 income that was 31 March 2026, for 2026 income it is 31 March 2027. The law sets it as three calendar months after the end of the tax year (§49(2)).
- +3 monthsNotifying the tax office before the deadline extends filing and payment by up to 3 calendar months (for 2025: to 30 June 2026) (§49(3)(a)).
- +6 monthsIf the income includes taxable income from sources abroad, the extension can be up to 6 months (for 2025: to 30 September 2026) (§49(3)(b)). The tax is due on the new date.
What this page does not cover
Dividends and interest, derivatives, crypto-assets, securities held as business assets, non-residents, and relief under double-tax treaties are not covered here.
Sources
Each line says what it supports and the day it was read. Open the page to check the wording yourself.
- Financial Administration of the Slovak Republic: exemption of income from the sale of securities
Slovak · the two one-year tests, the €500 rule, securities that were business assets are not exempt. Read on 11 October 2026.
- Financial Administration: income-tax rates for natural persons, tax year 2026
Slovak · the 19 / 25 / 30 / 35% bands and their limits for 2026. Read on 11 October 2026.
- Act 595/2003 on income tax (Slov-Lex): section 8(1)(e), section 9(1)(i) and (k), section 49(2) and (3)
Slovak · the statute behind the exemption, the €500 allowance and the filing deadline (consolidated text of 1 January 2026). Read on 11 October 2026.
- Act 580/2004 on health insurance (Slov-Lex): sections 12(1), 13(7) and 38ezk
Slovak · the health-insurance contribution on this income: 16% from 1 January 2026, 15% in 2024 and 2025 (consolidated text of 1 January 2026). Read on 11 October 2026.
- Slovensko.sk: deferral of the tax return
Slovak · 31 March, the 3-month deferral and the 6-month deferral for income from abroad (page changed 30 September 2026). Read on 11 October 2026.
Neighbouring countries
Tax dates of countries close to Slovakia: when the tax year ends and when the return and the tax are due.
General information compiled from the official sources listed below (read 11 October 2026). Not tax advice. Rules change — check with your tax authority.