Tax

Slovakia: 183 days in the calendar year

Under 183 days in Slovakia in the calendar year

About This Rule

Counts your days in Slovakia each calendar year: staying at least 183 days in the year, in one stretch or several, means you usually stay there and are tax resident. Stays only for study or medical treatment, and crossing the border daily or regularly just to work in Slovakia, don't count as usually staying. A permanent residence or a home in Slovakia can each make you resident on their own, whatever your day count.

Sources

Reviewed September 30, 2026

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