Agreements
Residential Lease Agreement 2026: Template, Term, Termination, and Security Deposit
A residential lease agreement is a written agreement between a landlord and a tenant. Slovak law provides for two regimes: a standard residential lease under the Civil Code (§685 et seq.) and a short-term lease under Act No. 98/2014 Z. z. (max. 6 years). The short-term lease gives the landlord more flexible termination options and no obligation to provide alternative housing. The security deposit can be a maximum of 3 months' rent. The landlord must declare the rental income and register with the tax office within 30 days of signing the agreement.
Two Legal Regimes for Apartment Leases
Slovak landlords can choose between two lease regimes. The choice has a major impact on the rights and obligations of both parties.
Short-Term Apartment Lease
Landlord-friendly regime. Lease term of up to 2 years, extendable twice for a maximum of 6 years in total. Termination without cause at the end of the term with a 2-month notice period. No obligation to provide alternative housing. The recommended standard for private landlords.
Standard Apartment Lease
A tenant-friendly regime under §685–§716 of the Civil Code (OZ). Typically for an indefinite term. Termination is only possible for the reasons listed in §711 of the OZ. If the lease is terminated for family reasons, the tenant may be entitled to replacement housing. Suitable for municipal and cooperative apartments, less so for private landlords.
Mandatory Elements of the Agreement
Regardless of the regime, a written lease agreement must contain:
- Party identification. The full name, birth number, date of birth, and permanent residence of both the landlord and the tenant.
- Subject of the lease. The apartment's address, apartment number, floor, area, and the number of the title deed and cadastral area (to verify ownership).
- Lease term. Fixed (with a specific end date) or indefinite. Under Act 98/2014, the maximum is 2 years.
- Rent amount. A specific sum in EUR per month. The due date (usually by the 5th day of the month, in advance).
- Utilities and services. Who pays for electricity, gas, water, and internet. Monthly advance payments and annual reconciliation.
- Security deposit. The amount (max 3 months' rent), how it is paid, and the conditions for its return.
- Condition upon handover. Reference to a handover protocol with utility meter readings and an inventory of furnishings.
- Grounds and periods for termination. Under Act 98/2014, these are set by law; under the Civil Code, they can be specified in the agreement.
- Signatures of both parties. Notarized signatures are not required but are recommended (especially for higher rents).
Fixed Term vs. Indefinite Term
Fixed term – the agreement has a specific end date. Under Act 98/2014, the maximum is 2 years. When the term expires, the agreement automatically terminates without notice unless the parties agree to an extension. This is the most flexible option for the landlord.
Indefinite term – the agreement has no end date. It continues until terminated by one of the parties. Under Act 98/2014, after the maximum 2-year fixed term expires, the lease can convert to an indefinite term with the same notice periods (termination without cause with 2 months' notice after the 6-year maximum is addressed directly by the act).
Extension – an addendum to the agreement signed before the term expires. Under Act 98/2014, a maximum of 2 extensions are permitted (for a total of 6 years, including the original term). If you continue the lease beyond 6 years, it legally converts to a standard lease under the Civil Code (OZ) with its tenant-friendly protections.
Security Deposit: Rules and Refunds
The security deposit is a sum paid by the tenant upon signing the agreement to cover potential damages and arrears.
- 01
Maximum Amount
Under Act 98/2014, the maximum is three months' rent (§5 ods. 8). Under the Civil Code, there is no statutory limit, but three months is customary there as well.
- 02
Form of Payment
Most commonly by bank transfer to the landlord's account upon signing the agreement. Some landlords also accept cash (against a receipt) or a bank guarantee.
- 03
Purpose
The security deposit covers: unpaid rent, utility arrears, damage caused by the tenant beyond normal wear and tear, and failure to clean the property. Normal wear and tear (e.g., walls after years of use, minor scuffs) is not considered damage.
- 04
Refund After Lease Termination
Under Act 98/2014, the deposit must be returned within 30 days of the lease termination (§5 para. 9). The landlord may only deduct for substantiated claims. In case of a dispute, the tenant can file a claim with the district court.
- 05
Interest
If the security deposit is returned late, the tenant is entitled to statutory default interest (the ECB's statutory rate + 5 percentage points).
Termination of the lease
Under Act 98/2014: Both the landlord and the tenant may terminate the lease without cause with a 2-month notice period, effective at the end of a calendar month. In addition, immediate termination is possible for statutory reasons (§6 – gross breach of contract, non-payment of rent for more than 2 months, etc.).
Under the Civil Code (OZ): The landlord may only terminate for the reasons set out in §711 OZ. The notice period is 3 months. For family reasons (needing the apartment for themselves or their family), the tenant may be entitled to replacement housing as a condition of vacating the apartment.
The notice of termination must be in writing, delivered to the other party, and state the reason (if required). Under Act 98/2014, delivery by registered mail with return receipt or in person with the other party's signature is recommended for proof of service.
Landlord's tax and registration obligations
Income from renting out an apartment is taxable and comes with certain obligations.
Tax office – within 30 days
The landlord must register with the locally competent tax office within 30 days of the start of the lease. They must fill out the registration application form and will be assigned a tax identification number.
Income under §6(3) of the Income Tax Act
Income from renting out property falls under §6(3) of the Income Tax Act. It is not subject to health and social security contributions (unlike self-employment income under §6(1)). It is one of the lowest-taxed forms of income for a natural person.
30% lump sum or actual
The landlord can claim either a 30% lump-sum deduction from income (capped at 5,040 EUR per year) OR actual expenses (utilities not included in the rent, repairs, depreciation, mortgage interest on a buy-to-let property).
19% or 25%
The tax rate is 19% up to an annual tax base of 47,537.98 EUR, and 25% above that. Rental income is aggregated with the natural person's other income.
Apartment rental is exempt
Short-term and long-term residential apartment rentals are exempt from VAT with no right to deduct input tax (§38 of the VAT Act). VAT only applies to the rental of commercial premises.
Type B tax return
The income is reported on a Type B tax return by March 31 of the following year. Using the lump-sum deduction simplifies the return.
Frequently asked questions
Act 98/2014 (on short-term rentals) is pro-landlord: maximum term of 6 years, termination without cause with a 2-month notice period, no right to replacement housing. The Civil Code (OZ) is pro-tenant: indefinite term by default, termination only for reasons under §711, possible right to replacement housing. For private landlords, Act 98/2014 is almost always the better choice.
Under Act 98/2014, the maximum is 3 months' rent. Under the Civil Code (OZ), there is no statutory cap, but 1 to 3 months' rent is also common practice.
You do not have to have the signatures notarized, although it is recommended. Under Act 98/2014, the agreement itself is not formally registered anywhere, but the landlord has a duty to register as a taxpayer with the tax office within 30 days.
Under Act 98/2014, yes, but only if this is agreed in the lease and with 2 months' prior written notice. Under the Civil Code (OZ), increases depend on the agreement or on an inflation indexation clause, if included.
It depends on the lease. Typically, the tenant pays for the utilities they consume (either under their own contract with the supplier, or as monthly advance payments to the landlord with an annual settlement). Common charges (building management, repair fund) usually remain the landlord's responsibility.
Only with the landlord's written consent (§719 OZ, §3(5) of Act 98/2014). Subletting without consent is grounds for immediate termination by the landlord.
After 30 days from the end of the lease, send a written demand by registered mail with a final deadline (e.g., 14 days). If there is no response, you have the right to file a claim with the district court. The court fee is 6% of the amount claimed, or you can use a payment order for undisputed amounts up to 2,000 EUR.
Yes, this is strongly recommended. The protocol documents the utility meter readings (electricity, water, gas), an inventory (kitchen, appliances, furniture), and photographic documentation of the condition of the walls and floors. Without a protocol, it is almost impossible to prove damages or arrears when the security deposit is due to be returned.
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