🇸🇰 Slovakia

Property Taxes and Buying Costs in Slovakia

Budget 1–3% on top of the price for a resale apartment. On a 60 m² apartment in Bratislava (about €216,000) that is roughly €2,160–€6,480.

Costs when you buy

Transfer tax
None
Cadastre filing fee
Small fixed fee (higher for expedited processing)
Lawyer, contract and escrow
approx. 0.5–1.5% of price
VAT on new builds
23% (standard rate since 2025), usually included in the price

Costs while you own

Property tax
Low; per m² rate set by municipality

Tax on rental income

Net rental income is taxed at 19% (25% above a high threshold), after a small annual allowance.

Frequently Asked Questions

What taxes do you pay when buying property in Slovakia?↓
Transfer tax: None. Cadastre filing fee: Small fixed fee (higher for expedited processing). Lawyer, contract and escrow: approx. 0.5–1.5% of price. VAT on new builds: 23% (standard rate since 2025), usually included in the price.
What are total closing costs in Slovakia?↓
Typically 1–3% of the purchase price for a resale apartment.
How is rental income taxed in Slovakia for non-residents?↓
Net rental income is taxed at 19% (25% above a high threshold), after a small annual allowance.
Buying property in Slovakia: step-by-step guide →
Property prices in Slovakia →Apartments for sale in Slovakia →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: EY: Slovakia increases VAT rate.