Last reviewed 21 Aug 2023
straight-line only
Assets are assigned to one of the three asset depreciation categories (Group 4, Group 5 or Group 6).
Depreciation spread over 12, 20 or 40 years
Not available
No depreciation
Office buildings, hotels, museums, etc.: 40 years
Factories, engineering buildings: 20 years
Pre-fabricated buildings, etc.: 12 years
N/A
In case immovable property is rented, depreciation is limited by revenue from the rent.
Not allowable
Not applicable in Slovakia, there is an Immovable property tax.
N/A
N/A
N/A
N/A
Not applicable in Slovakia.
N/A
N/A
N/A
Domestic land, buildings and apartments and rooms not used as apartments.
Basis of assessment: land - Value of the land per square meter, times its area
Basis of assessment: building - m2 of developed area
Residential property and non-residential areas: m2 of the area
Tax rate: Land: 0.25 % on the basis of assessment
Buildings: EUR 0.033/m2 of developed area
Apartments and non-residential premises: EUR 0.033/m2 of floor space
The legislation sets out the framework for taxation only: details determined by individual municipalities annually
In the case of buildings, basements are also subject to taxation
Act No. 203/2011 Coll. governing collective investment and investment funds
Special real estate funds are expected to invest their assets primarily in properties and interests in property companies.
Object of taxation: income of property management company managing real estate funds
Investors are only taxed on disposal of their fund units
Withholding tax on income from securities in the property holding company
N/A
N/A
N/A
N/A
N/A
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Opening Hours:
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Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
