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Generic Tax Name Stamp duty - Earnings from sale of fiscal stamps
Tax name in the national language Administratívne poplatky - tržby z predaja kolkov, známok
Tax name in English Earnings from sale of fiscal stamps
Member State SK-Slovak Republic
Tax in force since 1995/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act No. 145/1995 , as last amended by Act No. 399/2014.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Tax territory of the Slovak republic.


Legal and natural persons.

Tax object and basis of assessment

Acts and proceedings of the administrative authorities which are listed in the administrative fees tariff. The amount of payment is not higher than 300 EUR. If exceeding 300 EUR the fees are paid by remittance of the sum from an account or by a postal cheque or in cash directly to the administrative authority.

Deductions, Allowances, Credits, Exemptions


Following natural and legal persons are exempt from the fees:

- public authorities, municipalities, public funds and public budgetary organizations

- diplomats in Slovak republic, professional consuls and other persons according to international law

The fees are not levied on the acts which relate to the implementation of generally binding regulation on social welfare, including the pension welfare and sickness insurance on employment except employment mediation provided by legal and natural persons against payments.

The fees are not levied on those acts which are specified by an international treaty or by an international agreement binding on the Slovak Republic

Rate(s) Structure

According to the administrative fees tariff in Act No. 145/1995.

Tax due date

Payment is due by initiation of the act or the proceeding.

Tax collector

Central, regional and local authorities.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29ed+d59dd

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 25.33 EUR 0.04
2011 26.62 EUR 0.04
2010 29.87 EUR 0.04
2009 96.59 EUR 0.15
2008 125.67 EUR 0.19
2007 110.50 EUR 0.20
2006 94.84 EUR 0.21
2005 84.38 EUR 0.21
2004 83.55 EUR 0.24
2003 58.69 EUR 0.20
2002 0.00 EUR 0.00
2001 56.73 EUR 0.24
2000 47.73 EUR 0.21