Slovakia capital gains tax calculator

There is no separate capital-gains rate: an individual's gains from selling securities, business interests, cryptoassets and real property are section 8 other income under Act 595/2003, declared in the annual return and taxed on the same progressive general base as everything else. For 2026 that is 19% up to EUR 43,983.32, 25% to EUR 60,349.21, 30% to EUR 75,010.32 and 35% above, stacked on your other declared income; to 2025 the scale was 19% to EUR 48,441.43 and 25% above.

Only when both one-year tests strictly pass: the security must be admitted to trading on a Slovak or comparable foreign regulated market, the time from your acquisition to the sale must exceed one year, and the time from the admission itself to the sale must also exceed one year. A sale exactly one year after either starting point is still taxable; the day after is exempt. Securities in business assets never qualify, and securities that miss the door still get the EUR 500 annual amount (EUR 925.95 for 2004 to 2010 acquisitions).

Yes, with no way out: the Financial Administration's guidance has no holding-period rate and no annual crypto allowance, and the taxable event is every disposal or qualifying exchange, so trading one cryptoasset for another or paying with crypto is a disposal too. The base is what you received, or its fair value, less demonstrable acquisition and disposal costs; because section 8 expenses cannot create a tax loss, a crypto loss never offsets securities, property or any other income, and never carries forward.

A private sale is section 8 other income: proceeds less the demonstrable acquisition cost, technical improvements, repairs and maintenance, and sale-related costs. Property outside business assets is exempt once the ownership period measured from acquisition has exceeded five years, whether or not you lived there; there is no separate main-residence exemption. Property that came out of business assets is exempt only five years after the removal.

Each section 8 type stands alone: taxable securities trades net against one another, and crypto, property and movables each net only themselves. Where a type's expenses exceed its income the difference is disregarded entirely: an individual cannot report a section 8 tax loss, nothing offsets salary or other income, and nothing carries forward to later years.

Slovakia has no separate capital-gains rate: an individual's gains from selling securities, business interests, cryptoassets and real property are other income (§ 8 of Act No. 595/2003 Z. z., the Income Tax Act) included in the general tax base and taxed on the year's progressive schedule. From 2026 the schedule runs four bands, 19% up to EUR 43,983.32, 25% to EUR 60,349.21, 30% to EUR 75,010.32 and 35% above (the bands are carried in the sk-income-tax-2026 record), stacked on the year's other income. There is no separate annual exempt amount for gains as such; the securities exemption below is the only annual amount. Source: https://static.slov-lex.sk/static/SK/ZZ/2003/595/20261231.print.html

Listed securities are fully exempt when the security is admitted to trading on a Slovak or comparable foreign regulated market AND the period between acquisition and sale strictly exceeds one year AND the period between admission to the regulated market and sale also strictly exceeds one year; the security cannot be in business assets. "Presiahne jeden rok" is applied as MORE than one year: a sale exactly one year after acquisition or after admission is still taxable, the day after is exempt. Both one-year tests are required. Source: https://podpora.financnasprava.sk/798719-Oslobodenie-pr%C3%ADjmov-z-predaja-cenn%C3%BDch-papierov

Securities annual exemption: where the full exemption fails, the net annual gain from securities acquired after 31 December 2010 is exempt up to EUR 500. The legacy amount for securities acquired from 1 January 2004 through 31 December 2010 is EUR 925.95. The EUR 500 exemption is shared with § 6(3) rental income and § 8(1)(a) occasional income. From 1 January 2024, securities acquired as certain non-cash employment benefits after 31 December 2023 do not receive the EUR 500 exemption. Source: https://podpora.financnasprava.sk/798719-Oslobodenie-pr%C3%ADjmov-z-predaja-cenn%C3%BDch-papierov

Funds and ETFs: a fund or ETF represented by a security follows the securities rules above, so a regulated-market ETF can qualify for the two strict more-than-one-year tests; an unlisted fund interest does not qualify for the listed-security exemption merely because it is an investment fund. Distributions are separate investment income outside this record. Source: https://podpora.financnasprava.sk/798719-Oslobodenie-pr%C3%ADjmov-z-predaja-cenn%C3%BDch-papierov

Unlisted shares and business interests: the sale is § 8 other income, taxed through the general bands after demonstrable acquisition and disposal costs. The net amount can use the EUR 500 annual exemption, or the EUR 925.95 transitional amount for qualifying 2004-2010 acquisitions. There is no holding-period exemption for an ordinary unlisted interest in the cited guidance. Source: https://podpora.financnasprava.sk/692428-Pr%C3%ADjmy-z-prevodu-obchodn%C3%A9ho-podielu-nadobudnut%C3%A9ho-po-112004

Crypto: no preferential holding-period rate and no annual crypto allowance exists in the official guidance. A sale is taxable § 8(1)(t) income and the taxable event is each disposal or qualifying exchange: crypto exchanged for property, another cryptoasset or a service, or sold for consideration. The base is proceeds or the fair value of the consideration received less demonstrable acquisition and disposal costs, within the § 8 limitation that expenses cannot create a tax loss. Sources: https://podpora.financnasprava.sk/293880-Pr%C3%ADjmy-z-predaja-kryproakt%C3%ADv--u-nepodnikate%C4%BEa- and https://podpora.financnasprava.sk/642729-Uplatnenie-v%C3%BDdavkov-pri-pr%C3%ADjmoch-z-predaja-nehute%C4%8Enosti

Real property: a private sale is § 8(1)(b) other income; the taxable amount is proceeds less demonstrable acquisition cost, technical improvements, repairs and maintenance, and sale-related costs. Property not in business assets is exempt once the ownership period measured from acquisition has exceeded five years; property removed from business assets is exempt only after more than five years from removal. The official guidance also has inherited-property and future-sale-contract edge cases, so the test does not reduce to a main-residence rule. There is no separate main-residence exemption in the cited individual rules. Sources: https://podpora.financnasprava.sk/802959-Predaj-nehnute%C4%8Enosti-nadobudnutej-k%C3%BApou and https://podpora.financnasprava.sk/735615-Pr%C3%ADjmy-fyzickej-osoby-z-predaja-nehute%C4%8Enost%C3%AD---vymedzenie

Other valuables: a private sale of ordinary movable property is fully exempt regardless of holding period. Exception: property included in business assets remains taxable until five years after removal; collectables held as business inventory may fall under business-income rules instead. Source: https://podpora.financnasprava.sk/531745-Pr%C3%ADjmy-fyzickej-osoby-z-predaja-hnute%C4%BEnej-veci-

Losses: § 8 expenses are capped at the associated income for each type, so an individual cannot report a § 8 tax loss. The Financial Administration says excess expenses are disregarded, not carried forward; there is no general capital-loss carryforward for the asset classes in this record. Securities trades net against one another when both are taxable securities trades; exempt trades and their costs are excluded. Sources: https://podpora.financnasprava.sk/642729-Uplatnenie-v%C3%BDdavkov-pri-pr%C3%ADjmoch-z-predaja-nehute%C4%8Enosti and https://podpora.financnasprava.sk/575795-Pr%C3%ADjmy-fyzickej-osoby-z-predaja-cenn%C3%BDch-papierov

Filing: the tax year is the calendar year and an individual files within three calendar months after it ends: the 2026 return is due by 31 March 2027, with an extension available by notice. A person generally files if total taxable income exceeds the statutory minimum for the year or a tax loss is shown; the 2026 PFS page gives EUR 2,983.37 for the filing test, but a taxable gain still needs to be classified and reported under the return rules. Source: https://podpora.financnasprava.sk/516395-Povinnos%C5%A5-poda%C5%A5-da%C5%88ov%C3%A9-priznanie-k-dani-z-pr%C3%ADjmov-FO-za-rok-2026