Slovak Republic: Updated tax rate on dividends paid to individuals in 2026
Clearstream Banking1 informs clients that, effective
1 January 2026
the taxation rate (applicable as of 1 January 2025) for dividends paid to individual beneficial owners for their holdings of Slovak equities we be decreased from 10% to 7%. The new tax rate applies only to dividends paid out of profits generated in 2025 and will therefore apply in 2026 for the first time.
Impact on clients
Undisclosed beneficial owners, will remain subject to 35% withholding tax on dividends paid to them by Slovak issuers in 2025.
Upon completion of the relief at source procedure, individual beneficial owners may be entitled to a refund of 28% (instead of 25%) of the gross dividend amount paid out of the profits generated in 2025.
Further information
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at Mergenthalerallee 61, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.