Tax residency in Slovakia: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
183 days in the calendar year, counting every day begun and the days of arrival and departure. Days of study, of medical treatment and of daily cross-border commuting do not count. Being registered with permanent residence makes you resident with not a single day counted, so the count does not decide on its own.
If you cross it, you are resident for the whole tax period.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›
These count days the same way as Slovakia