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The tax system in Slovakia je based on formal status of partners cohabitation. Non-taxable income is possible only on husband/wife and child tax benefit is available only to parents written in the birth certificate. If these conditions are not met, it changes income of the household.

In the graph, we calculate net income of a household with one of the parents being on maternity leave with a child under three years of age and a second child in kindergarten. The other parent is employed with salary displayed on the X axis. We compare three types of households:

  • the first is a married couple,
  • the second is not married couple (so no tax benefit for wife on maternity leave),
  • the third is not married couple and the working parent is not written on the birth certificate (eg. same sex couples or one of the parents in divorce).

The difference is significant and can be up to tens of percent of income.

net income by household status kalkulacka/porovnaj-children-3y-different-households

Suggested citation: PÁLENÍK, M.: Dávkový, daňový a odvodový systém na Slovensku, Inštitút zamestnanosti, Univerzita Komenského v Bratislave, 2023, ISBN: 978-80-223-5755-5, doi:10.5281/​zenodo.10403110.

ikona Book on net income calculator

Book on net income calculator

Book on net income calculator describing various aspects of tax, contributions and benefits system in Slovakia.. . .

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