Slovakia Tax Agency Issues Guidance on Dividend Tax Withholding Requirements for 2026

The Slovak Financial Administration Jan. 15 issued Guide No. 6/PO/2026/IM, clarifying withholding requirements for companies paying dividends in 2026 to individuals resident in Slovakia. Topics covered include: 1) the 7 percent withholding rate for dividends reported for tax periods beginning no earlier than Jan. 1, 2025, or no earlier than Jan. 1, 2017, and no later than Dec. 31, 2023; 2) the 10 percent withholding rate for dividends reported for tax periods beginning no earlier than Jan. 1, 2024; 3) the deadline of the 15th of each month for companies to withhold tax on dividends for the previous month, unless ...