For US citizens and green card holders in Slovakia

US Taxes for Americans Living in Slovakia

An American in Slovakia deals with two tax systems. This page sets out the US side: the yearly return, accounts held in Slovakia, double tax relief, social security, and the Streamlined route for missed years.

US returnFBARForm 8938Treaty: yesTotalization: yes

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Quick answer

Do US citizens living in Slovakia have to file US taxes?

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Slovakia gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with Slovakia, and a social security agreement has been in force since May 1, 2014.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US return: Yes, on worldwide income; due June 15 automatically when living abroad
US tax treaty with Slovakia: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: Yes, in force since May 1, 2014
Accounts in Slovakia: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

The yearly US return for Americans in Slovakia

Living in Slovakia changes where you pay most of your tax, not whether you file with the IRS. US citizens and green card holders report worldwide income every year (IRS Pub 54).

Date	What happens
April 15	Normal due date; any US tax owed is due now, and interest runs from here
June 15	Automatic extended date for a US citizen or resident living and working outside the US on April 15
October 15	Further extension if requested in time

Amounts earned in euros are reported in US dollars.

Your accounts in Slovakia: FBAR and Form 8938

Bank, pension and investment accounts in Slovakia are foreign accounts for US purposes.

FBAR: required when your foreign accounts total more than US$10,000 at any time in the year. Due April 15, with an automatic extension to October 15 (IRS).
Form 8938: filed with the return when foreign financial assets pass higher thresholds; for a single person living abroad, more than US$200,000 at year end or US$300,000 at any time (US$400,000 and US$600,000 for a joint return). Not filing can cost US$10,000 (IRS).

Is there a US tax treaty with Slovakia?

The US has an income tax treaty with Slovakia (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.

Tool	What it does	Watch for
Foreign earned income exclusion	Excludes up to US$130,000 (2025) or US$132,900 (2026) of foreign earned income	Only earned income; does not reduce self-employment tax (Pub 54)
Foreign tax credit	Credits income tax paid in Slovakia against US tax on the same income	Works best where the local tax is at least as high as the US tax

We run the figures both ways before choosing. More in FEIE vs foreign tax credit.

If you never filed

Many Americans in Slovakia only learn about US filing years after moving. If the failure was not willful, the IRS Streamlined Foreign Offshore Procedures let you catch up with 3 years of returns and 6 years of FBARs. For eligible people living abroad, the IRS waives the failure-to-file, accuracy, information return and FBAR penalties (IRS). See Streamlined filing.

Your Slovak return and ours

Americans in Slovakia include automotive-sector managers, teachers and Slovak Americans.

We prepare the US side only. Your Slovak tax return stays with a local adviser in Slovakia, and we can work from the figures on that return so both sides match. For the wider picture, see US tax for Americans in Europe.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Slovakia: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.

Treaty and law references: the US and Slovakia

Treaty and social security

The IRS lists the 1993 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 1993 (IRS treaty documents for Slovak Republic; treaty text; IRS Table 3).
Saving clause: paragraph 3 of Article 1 (General Scope), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article 24 (Relief from Double Taxation), on relief from double taxation.
Article 19 (Pensions, Annuities, Alimony and Child Support), on pensions and social security.
Article 15 (Dependent Personal Services), on employment income.
Social security: the US agreement with Slovakia entered into force on May 1, 2014 (SSA).

US law

Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).
Foreign tax credit: Code section 901 (IRS Pub 54).
Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
Green card holders and residency: Code section 7701(b) (IRS Pub 519).

The tax rules of Slovakia also apply to you there; a local adviser covers that side.

Common questions

I moved to Slovakia. Do I still file a US return?

Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Slovakia on April 15 gives an automatic extension to June 15, and tax paid in Slovakia or the foreign earned income exclusion often reduces the US tax to little or nothing.

Does the US-Slovakia tax treaty stop double taxation?

Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.

Do I pay social security in both the US and Slovakia?

Generally not. The US-Slovakia social security agreement, in force since May 1, 2014, assigns your work to one system.

What if I never filed US taxes while living in Slovakia?

If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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