There are significant tax incentives available for individuals who provide housing in Slovakia:
Deductable amount for rental activity (odpočítateľná položka): currently 500 euros
Across-the-board tax cut (paušálne výdavky): currently 40%
Deductable amount for the tax payer (odpočítateľná položka pre daňovníka): zero from 2011 Net rent and utilities (energies, as they are called in Slovakia) are always combined to [...]