Personal income tax (PIT) - top statutory and marginal tax rate — Top in Slovak Republic

Slovak Republic: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 2.86 Factor of average annual wage in 2025. ◆ Volatile

Latest (2025)
2.86 Factor of average annual wage
Change on year
down 4.6%
Rank
2nd
of 2 groups
All-time high
7.63 Factor of average annual wage
in 2000
All-time low
0.4136 Factor of average annual wage
in 2008
Years of data
26
2000–2025

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Slovak Republic, 2000–2025

024682000201220252000: 7.6 Factor of average annual wage2001: 7.3 Factor of average annual wage2002: 3.8 Factor of average annual wage2003: 3.5 Factor of average annual wage2004: 0.459 Factor of average annual wage2005: 0.464 Factor of average annual wage2006: 0.448 Factor of average annual wage2007: 0.443 Factor of average annual wage2008: 0.414 Factor of average annual wage2009: 0.502 Factor of average annual wage2010: 0.485 Factor of average annual wage2011: 0.414 Factor of average annual wage2012: 0.415 Factor of average annual wage2013: 3.9 Factor of average annual wage2014: 3.8 Factor of average annual wage2015: 3.7 Factor of average annual wage2016: 3.6 Factor of average annual wage2017: 3.4 Factor of average annual wage2018: 3.3 Factor of average annual wage2019: 3.2 Factor of average annual wage2020: 3.2 Factor of average annual wage2021: 3.1 Factor of average annual wage2022: 2.8 Factor of average annual wage2023: 2.8 Factor of average annual wage2024: 3 Factor of average annual wage2025: 2.9 Factor of average annual wage

Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.

Analysis

In 2025, personal income tax (pit) - top statutory and marginal tax rate — top in Slovak Republic stood at 2.86 Factor of average annual wage.

Compared with earlier readings it is down 4.6% on the previous year and down 22.4% over ten years.

Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Slovak Republic peaked at 7.63 Factor of average annual wage in 2000 and was at its lowest, 0.4136 Factor of average annual wage, in 2008.

The series is highly variable year to year, so single readings are best treated with caution.

Personal income tax (PIT) - top statutory and marginal tax rate — Top in Slovak Republic, year by year

Annual values for Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold in Slovak Republic, 2000 to 2025.
Year Factor of average annual wage Change
2000 7.63 Factor of average annual wage
2001 7.33 Factor of average annual wage -3.9%
2002 3.77 Factor of average annual wage -48.5%
2003 3.55 Factor of average annual wage -6.0%
2004 0.4587 Factor of average annual wage -87.1%
2005 0.4644 Factor of average annual wage +1.3%
2006 0.4482 Factor of average annual wage -3.5%
2007 0.4427 Factor of average annual wage -1.2%
2008 0.4136 Factor of average annual wage -6.6%
2009 0.5016 Factor of average annual wage +21.3%
2010 0.4845 Factor of average annual wage -3.4%
2011 0.4138 Factor of average annual wage -14.6%
2012 0.4153 Factor of average annual wage +0.3%
2013 3.85 Factor of average annual wage +828.1%
2014 3.77 Factor of average annual wage -2.3%
2015 3.68 Factor of average annual wage -2.3%
2016 3.58 Factor of average annual wage -2.8%
2017 3.44 Factor of average annual wage -3.7%
2018 3.27 Factor of average annual wage -5.0%
2019 3.18 Factor of average annual wage -2.7%
2020 3.2 Factor of average annual wage +0.5%
2021 3.05 Factor of average annual wage -4.6%
2022 2.84 Factor of average annual wage -7.1%
2023 2.78 Factor of average annual wage -2.1%
2024 2.99 Factor of average annual wage +7.8%
2025 2.86 Factor of average annual wage -4.6%

Biggest year-on-year movements

Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Slovak Republic changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.

YearChange FromTo
2013 +828.1% 0.4153 Factor of average annual wage 3.85 Factor of average annual wage
2004 -87.1% 3.55 Factor of average annual wage 0.4587 Factor of average annual wage
2002 -48.5% 7.33 Factor of average annual wage 3.77 Factor of average annual wage

Averages by decade

DecadeAverage LowestHighest Years
2000s 2.5 Factor of average annual wage 0.4136 Factor of average annual wage 7.63 Factor of average annual wage 10
2010s 2.61 Factor of average annual wage 0.4138 Factor of average annual wage 3.85 Factor of average annual wage 10
2020s 2.95 Factor of average annual wage 2.78 Factor of average annual wage 3.2 Factor of average annual wage 6

Countries ranked near Slovak Republic

  1. 1 Colombia 51.54 Factor of average annual wage compare
  2. 1 Türkiye 5.58 Factor of average annual wage compare
  3. 2 Lithuania 4.44 Factor of average annual wage compare
  4. 2 Mexico 20.57 Factor of average annual wage compare
  5. 3 Chile 18.58 Factor of average annual wage compare
  6. 3 Slovenia 3.59 Factor of average annual wage compare
  7. 4 Austria 17.44 Factor of average annual wage compare
  8. 4 Poland 1.35 Factor of average annual wage compare
  9. 5 France 12.94 Factor of average annual wage compare
  10. 5 Netherlands 1.17 Factor of average annual wage compare

See the full ranking of 38 places →

More economy & growth data for Slovak Republic

All data for Slovak Republic →

Frequently asked questions

What is personal income tax (pit) - top statutory and marginal tax rate — top in Slovak Republic?
Personal income tax (pit) - top statutory and marginal tax rate — top in Slovak Republic was 2.86 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Slovak Republic?
The highest recorded value was 7.63 Factor of average annual wage in 2000.
What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Slovak Republic?
The lowest recorded value was 0.4136 Factor of average annual wage in 2008.
How does Slovak Republic rank for personal income tax (pit) - top statutory and marginal tax rate — top?
Slovak Republic ranks 2nd out of 2 groups with data for 2025.
Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Slovak Republic?
Over the last ten years it is down 22.4%. The long-run trend across the full record is volatile.
Where does this Slovak Republic data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.

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Personal income tax (PIT) - top statutory and marginal tax rate — Top in Slovak Republic. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/stat/personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income/slovak-republic-2/

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About this data

Indicator
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold
Unit
Factor of average annual wage
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household