WorldTax CompareAll Comparisons

Slovakia vs Czech Republic
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇸🇰 Slovakia
vs
🇨🇿 Czech Republic
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
19–25%
Rates stable; fiscal consolidation ongoing
No change
15–23%
15%/23% two-rate system maintained
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–20%
New 5% super-reduced rate phasing in
No change
12–21%
Standard 21% unchanged
No change
Corporate Tax Rate
Corporate Tax Rate
15–21%
21% large; 15% small; Pillar Two compliance
No change
21%
Pillar Two compliance active
No change
Capital Gains Tax
Capital Gains Tax
19–25%
As income; no separate CGT
No change
0–23%
No change to exemption rules
No change
Social Security & Payroll
Social Security / Payroll
~48.6%
Highest in EU; reform pressure
No change
~45%
Pension system reform discussions ongoing
No change
State, Regional & Local Taxes

🇸🇰 SlovakiaMunicipal Property & Business Taxes

Slovakia's 79 districts and 2,927 municipalities have limited taxing powers. Municipalities set property tax (daň z nehnuteľností) within nationally defined limits and may apply local coefficients. Commercial property tax in Bratislava is higher than rural areas. Vehicle tax is set regionally. A local fee for municipal waste applies. Slovakia uses a progressive income tax system since abandoning its flat 19% rate in 2013. The 15% CIT rate for SMEs is one of the EU's most competitive.

🇨🇿 Czech RepublicMunicipal Property & Road Taxes

The Czech Republic's 14 regions (kraje) and 6,254 municipalities do not levy independent income taxes — this is nationally set. Municipalities may apply a local coefficient (1–5x) to property tax (daň z nemovitých věcí), significantly multiplying the base tax in cities like Prague. Prague applies a coefficient of 4x. Road tax (silniční daň) applies to business vehicles. The flat tax regime (paušální daň) simplifies obligations for small self-employed.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Slovakia vs Czech Republic: Key Tax Differences (2026)

💰 Income Tax: 🇸🇰 Slovakia has a higher top income tax rate (19–25% vs 15–23%). 🇨🇿 Czech Republic is more favourable for high earners.

🛒 VAT/Sales Tax: Czech Republic has a higher consumption tax (5–20% vs 12–21%).

🏢 Corporate Tax: Corporate rates are similar in both countries (15–21% vs 21%).

📈 Capital Gains: 🇨🇿 Czech Republic taxes investment gains at a lower rate (23% vs 25%), benefiting investors.

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