I worked in Slovakia and come from a country outside the EU. How do I file a tax return?

The rules for non-residents of Slovakia differ from residents. Filing a tax return may be more complicated if a person is from a country outside the European Union.

What is a non-resident eligible for in a tax return?

A non-resident from an EU country can receive the same tax credits as residents if 90 % of his worldwide income is from sources located in the Slovak Republic. He can apply for the following benefits in his tax return:

  • nontaxable part of income tax
  • tax deduction on spouse (after fulfilling certain requirements)
  • tax credits for children
  • other tax credits

Which benefits apply to a non-resident from a country outside the EU?

If a non-resident came from a country outside the EU his tax benefits will depend on whether his home country agreed to a double taxation treaty with the Slovak Republic. The taxpayer will still be considered a non-resident, however he will be able to use the same tax benefits (listed above) as taxpayers from EU countries should 90 % of his worldwide income come from Slovakia.

Example 1:

Yevgeny is from Ukraine and works in Slovakia. He’s a tax-resident of Ukraine, therefore he is considered a non-resident in the Slovak Republic. He’s from a country outside the EU. His income in Slovakia was 15000€. He also earned 100€ in Germany . He has a wife with no income and a 2 year old child. Can he apply for tax benefits? How does he file a tax return?

Well, Ukraine has a double taxation treaty with Slovakia, therefore Yevgeny files a tax return where he states:

  • that he is a non-resident of Slovakia
  • that his worldwide income is 15100€
  • his Slovak income and how much social insurance, health insurance and tax advance he paid
  • Because at least 90 % of his worldwide income comes from Slovakia he is eligible for the following tax benefits:
  • taxpayer benefits of 3937.35€
  • spouse tax credit of 3937.35€
  • child tax credit of 465.57€

He will receive 8340.27 € worth of tax benefits, which will lower his tax base and consequently the amount of tax he has to pay. In total he will save 1584.65 € (8340.27 * 19 %).

Example 2:

Oleg is from Ukraine and works in Slovakia. He’s a tax-resident of Ukraine, therefore he is considered a non-resident in the Slovak Republic. He’s from a country outside the EU. His income in Slovakia was 2000€. He also earned 1000€ in Germany . He has a wife with no income and a 2 year old child. Can he apply for tax benefits? How does he file a tax return?

Well, Ukraine has a double taxation treaty with Slovakia, therefore Oleg files a tax return where he states:

  • that he is a non-resident of Slovakia
  • that his worldwide income is 3000€
  • his Slovak income and how much social insurance, health insurance and tax advance he paid

Because Oleg does not fulfil the requirement of 90 % of his worldwide income being from Slovakia he is not eligible for the tax benefits. His entire income from Slovakia will be taxed and he will not be able to receive any tax benefits.

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