Slovakia changed several important rules for renewing temporary residence in 2026. The biggest changes affect temporary residence for business, while the rules for family reunification remain largely similar, with a few important updates.

Most of the relevant changes were introduced by Act No. 128/2026 Coll., amending Act No. 404/2011 Coll. on Residence of Foreigners, and took effect on 15 July 2026.

This guide explains what changed, what documents are required now, and what third-country nationals should check before submitting a renewal application.

If you are preparing your first temporary residence application rather than a renewal, see our separate Slovakia Temporary Residence Document Checklist for Non-EU Citizens.

What changed on 15 July 2026?

The main 2026 reform affecting temporary residence renewals came through Act No. 128/2026 Coll..

For business residence holders, the reform substantially changed the financial-performance test used at renewal. The previous system based on multiples of the Slovak subsistence minimum was replaced by rules linked directly to the Income Tax Act.

The reform also:

  • removed the former 20-day period for clearing certain business-related arrears after filing;
  • removed the old profit-based renewal test for company executives;
  • introduced a specific rule requiring an electronic renewal application to be complete when submitted; and
  • added an accommodation exemption for certain family members of researchers.

The current renewal rules are contained primarily in §34 of Act No. 404/2011 Coll. on Residence of Foreigners.

Old rules vs current rules

Issue Before 15 July 2026 Current rule
Sole trader – business performance Taxable business income generally had to reach at least 20× the subsistence minimum. Special proportional rules applied where the person had not conducted business for the full previous tax period. Under current §34(5), taxable income from the business for the previous tax period must exceed the amount referenced in §32(1) of the Income Tax Act.
Company executive The company generally had to show after-tax profit of at least 60× the subsistence minimum. Different rules applied to certain innovative projects and partial tax periods. Under current §34(6), the applicant must prove that tax paid from the business reached at least the minimum amount under §46b(2) of the Income Tax Act.
Business arrears The previous law allowed certain registered arrears to be cleared within 20 days after filing. The statutory 20-day cure period has been removed. Business residence holders should have no relevant registered arrears when applying.
Electronic renewal The previous §34 did not contain the current specific rule requiring all statutory attachments at the moment an electronic application was submitted. An electronic renewal must include a valid passport and all required documents when filed, otherwise the Foreign Police will not accept the application.
Family reunification – continuation of purpose An affidavit confirming that the reasons for family reunification continued was already required. This remains the rule under current §34(7).
Family of a researcher – accommodation No specific accommodation exemption existed for this category. Certain family members joining a holder of research and development residence under §26(1) are now exempt from submitting the accommodation document.

Important: the major change is therefore not that every renewal suddenly requires a completely new set of documents. The most significant differences concern the business financial test, arrears and electronic filing.

Which rules apply if you applied before 15 July 2026?

There is an important transitional rule in §131n(1) of Act No. 404/2011 Coll.

Proceedings started before 15 July 2026 are generally completed under the legislation effective until 14 July 2026. The newer provisions may be applied where they are more favourable to the applicant.

In practical terms:

  • Application submitted before 15 July 2026: the previous rules may still apply.
  • Application submitted on or after 15 July 2026: prepare the application according to the new renewal rules.

Business temporary residence renewal: current documents

Under current §34, a third-country national renewing temporary residence for business should normally prepare:

  • a valid passport;
  • a document confirming that the applicant remains authorised to conduct the business;
  • proof of health insurance in Slovakia;
  • proof of accommodation;
  • proof of sufficient personal financial means;
  • evidence meeting the new previous-tax-period business income or tax requirement; and
  • the applicable administrative and residence-card fees.

Documents submitted under §34(3) must generally be no more than 90 days old.

For an overview of Slovak health insurance options for foreigners, see our Health Insurance in Slovakia guide.

Personal financial coverage is still required

The new business income test does not replace the separate requirement to prove financial coverage of your stay.

Under §34(3)(b), §34(8) and §32(14), a holder of business residence must still demonstrate personal financial coverage.

For a stay exceeding one year, this is generally 12 times the subsistence minimum.

From 1 July 2026, the subsistence minimum for one adult is €295.22 per month. This means:

€295.22 × 12 = €3,542.64

This amount is normally demonstrated by a bank balance confirmation in the applicant’s name.

Do not confuse this with the separate financial resources required for the business activity when applying for a first business residence permit. Renewal uses a different business-performance test.

New income requirement for sole traders

This is one of the most important changes for holders of a Slovak živnosť.

Under the previous version of §34, a sole trader generally had to demonstrate taxable business income equal to at least 20 times the subsistence minimum. If the person had not conducted business for the entire previous tax period, a proportional monthly calculation applied.

That system was removed from 15 July 2026.

Current §34(5) requires a person renewing business residence under §22(1)(a) to demonstrate that, during the previous tax period, they achieved taxable income from that business exceeding the amount specified in §32(1) of Act No. 595/2003 Coll. on Income Tax.

What does this mean for a 2026 renewal based on 2025 income?

For the 2025 tax year, the full non-taxable amount was €5,753.79.

The IOM Migration Information Centre currently explains the residence threshold as taxable business income exceeding €2,876.90 for the 2025 tax period.

This is substantially lower than the former 20× subsistence-minimum test.

Important: the law refers to taxable income (zdaniteľné príjmy). This is not the same concept as after-tax profit or tax base.

Because the threshold is linked to tax legislation, applicants renewing in future years should check the figure applicable to the previous tax period relevant to their application.

New rule for company executives

The change is different for applicants holding business residence under §22(1)(b) as persons acting on behalf of a commercial company or cooperative.

Under the previous rules, the company generally had to demonstrate after-tax profit equal to at least 60 times the subsistence minimum. A lower threshold applied to certain qualifying innovative projects.

Current §34(6) instead requires the applicant to demonstrate that, for the previous tax period, tax paid from the relevant business reached at least the amount specified in §46b(2) of the Income Tax Act.

For the 2025 tax period, the minimum corporate tax levels were:

Taxable revenues Minimum tax
Up to €50,000 €340
Over €50,000 up to €250,000 €960
Over €250,000 up to €500,000 €1,920
Over €500,000 €3,840

A new €11,520 minimum-tax band applies to certain tax periods beginning from 2026 where taxable revenues exceed €5 million. Applicants should therefore always use the version of §46b(2) applicable to the tax period being assessed.

Tax, social insurance and health insurance arrears

Another important change concerns outstanding liabilities.

Before 15 July 2026, the law expressly allowed a business-residence applicant with certain registered arrears to pay them within 20 days after filing the renewal application.

That statutory correction period has been removed.

Current rules place an ongoing obligation on a business residence holder who is a taxpayer or liable for social insurance contributions not to have relevant registered arrears with:

  • the tax office;
  • the customs office;
  • the Social Insurance Agency; or
  • a health insurance company in relation to the relevant business activities.

Current IOM guidance is explicit that, on the day a business renewal application is submitted, the applicant should not have any arrears.

Do not rely on older online information saying that you can submit the application first and clear the debt during a 20-day grace period.

Family reunification renewal: current documents

The 2026 reform changed much less for holders of temporary residence for family reunification under §27.

The current practical checklist is:

  • a valid passport;
  • an affidavit confirming that the reasons for granting family-reunification residence still exist;
  • proof of health insurance;
  • proof of accommodation, unless a statutory exemption applies;
  • the applicable administrative fee; and
  • the residence-card issuance and delivery fee.

Current IOM guidance lists the family-reunification renewal fee as €100 for an in-person application or €50 for an electronic application. Applicants younger than 18 are exempt from this renewal application fee.

The continuation affidavit is not a new 2026 requirement

Section §34(7) specifically requires an affidavit confirming that the reasons for family reunification continue to exist.

This requirement already existed before the July 2026 amendment, so it should not be presented as a new requirement introduced in 2026.

For an ordinary renewal, the law therefore does not simply require applicants to repeat their entire first family-reunification application by automatically submitting a new marriage certificate or birth certificate.

The statutory document proving continuation of the purpose is the affidavit, although the Foreign Police may request additional evidence where necessary in an individual case.

Is proof of financial means required for family-reunification renewal?

There is an important difference between a first application and a renewal.

Under current §34(3)(b), the separate renewal requirement to prove financial coverage applies to holders of business residence under §22.

There is no equivalent general bank-balance requirement in the standard statutory checklist for an ordinary family-reunification renewal.

This is also not a new 2026 relaxation. The structure of the previous law was already the same in this respect.

New accommodation exemption for family members of researchers

One genuine family-reunification change was introduced in 2026.

Current §34(3)(d)(7) provides an accommodation-document exemption for a person holding family-reunification residence under §27(1)(a) in relation to a third-country national holding temporary residence for research and development under §26(1).

For most other family-reunification applicants, proof of accommodation remains part of the renewal file.

In-person vs electronic renewal

A renewal application can be submitted either:

  • in person at the Foreign Police; or
  • through the designated electronic service.

The application must normally be submitted no later than the last day of validity of the existing temporary residence.

If you need to identify the correct office or plan an in-person visit, see our Slovakia Foreign Police Offices guide.

In-person application

A valid passport must be presented when the application is filed.

Under current §34(4), if documents required under §34(3), §34(5) or §34(6) are missing from an in-person application, they can generally be provided within 30 days from filing.

In justified cases, the Foreign Police may extend this period by another 15 days upon request.

Electronic application

The rule is stricter for electronic filing.

Current §34(2) states that an electronically submitted renewal application must include a valid passport and all statutory requirements at the time of submission. Otherwise, the Foreign Police will not accept the application.

In other words, the 30-day supplementation rule should not be treated as a safety net for an incomplete electronic renewal.

Electronic filing normally requires an activated residence card, BOK and the appropriate electronic-signature setup. If you are unfamiliar with these requirements, see our Slovakia BOK Code guide for foreigners.

What changed on 1 September 2026?

Another 2026 law can easily cause confusion.

Act No. 78/2026 Coll., effective from 1 September 2026, regulates the certification of documents and signatures by district offices and municipalities.

It did not introduce a new document checklist for business or family-reunification residence renewal.

The substantive renewal requirements continue to come primarily from Act No. 404/2011 Coll., especially §34.

However, applicants still need to pay attention to formal requirements for affidavits, accommodation declarations, tenancy agreements and other documents where officially certified signatures are required.

For a practical explanation of Slovak signature certification, certified copies and related notarial procedures, see our Notary in Slovakia guide.

Common renewal mistakes in 2026

The most common problems are now likely to come from using guidance written under the pre-July 2026 rules.

Before filing, check that you are not:

  • using the old 20× subsistence-minimum income requirement for a sole trader;
  • using the old 60× after-tax profit requirement for a company executive;
  • assuming you still have 20 days after filing to clear business arrears;
  • confusing taxable income with profit or tax base;
  • preparing a family renewal as if it were a completely new family-reunification application;
  • adding a personal financial-means document to a standard family renewal simply because it was required at the first-application stage;
  • submitting an incomplete electronic renewal and expecting to add the missing documents later; or
  • using documents older than the statutory 90-day limit where that limit applies.

Frequently asked questions

How early should I prepare my renewal documents?

Start preparing well before your residence expires, but remember that many supporting documents under §34(3) must generally be no more than 90 days old when submitted.

The renewal application itself must normally be submitted no later than the last day of validity of your current temporary residence.

Can I stay in Slovakia while my renewal is being processed?

Yes. Under current §34(16), if the renewal application was submitted on time, temporary residence is considered authorised in Slovakia after its original validity expires until the Foreign Police decides on the renewal.

This continuation applies in Slovakia. It should not automatically be treated as permission to travel through other Schengen countries using an expired residence card.

Does a sole trader still need income equal to 20 times the subsistence minimum?

No.

That was the previous rule. Current §34(5) links the required taxable business income to §32(1) of the Income Tax Act.

For a 2026 renewal assessed on the 2025 tax period, current IOM guidance indicates taxable business income must be above €2,876.90.

Does a family member need to provide proof of personal financial means when renewing?

For a standard family-reunification renewal under §27, current §34(3)(b) does not impose the separate business-residence financial-coverage requirement.

This was already the case before the July 2026 amendment.

Do I need to submit my marriage certificate or child’s birth certificate again?

The specific renewal rule in §34(7) requires an affidavit confirming that the reasons for family reunification still exist.

This is different from the documentation used to establish the family relationship during the original application. Additional evidence can still be requested where relevant to an individual case.

Can I submit an incomplete online renewal and add the missing documents later?

No. You should not plan on doing this.

Under current §34(2), an electronic renewal application must contain the valid passport and all statutory requirements when submitted. Otherwise, the Foreign Police will not accept the application.

What should I do after the renewal is approved?

Check the validity of your new residence document, registered address, health-insurance records and any continuing business or reporting obligations. Our What to Do After Receiving Your Slovak Residence Card checklist covers the main post-approval steps.

Last checked: 24 September 2026.

This article provides general information and does not replace individual legal advice. Residence requirements, tax thresholds and administrative practice may change, so always check the rules applicable on the date you submit your application.