Two branches of the tax act, and one number nobody will give you
What we read and what we did not
In § 9 of zákon č. 595/2003 Z. z. the exemption of winnings is tied to a game operated under a permit issued under special regulations; other income is dealt with by § 8. We did not transcribe the letters or the threshold sums and we do not fill them in by estimate. What we can say is what a win arrives in: Bitcasino has its minimum deposit broken down across thirteen coins, from 0.25 USDT to 10,000 SHIB.
Two branches that must not be confused
Zákon č. 595/2003 Z. z. o dani z príjmov, the income tax act, deals with winnings in two places, and the difference between them is fundamental.
The first is § 9, listing income exempt from tax. The winnings exemption there is tied to a game operated under a permit issued under special regulations — that is, a permit issued in Slovakia.
The second is § 8, governing other income and expressly counting winnings and prizes among it.
The tie to the permit is both sections' whole point.
If a Slovak licence holder does not operate the game, the exemption fails and the question moves to the second branch. Who really holds one for internet games is listed in who holds a Slovak licence.
What we did not transcribe from this act, and so do not quote
This is the part most texts on the subject omit, though it matters most.
We did not transcribe the letter the exemption stands under in § 9. Nor the sum up to which a single win is exempt, nor the rate on the tax base.
Three missing items, three blanks instead of an estimate.
The reason holds across the site: a number without a source is a claim, not a fact. Who needs the exact wording opens it in the Zbierka zákonov, switches to today's version and reads § 8 and § 9 whole; in doubt the address is the tax office, not a comparison site. How we treat such places elsewhere: how we read documents.
First practical problem: what a win actually arrives in
A tax return counts in euros. An operator without a Slovak licence counts in coins, more finely than most imagine.
Bitcasino.io publishes no single minimum deposit but a table of thirteen items: 0.25 USDT, 0.25 USDC, 0.00013 ETH, 0.002 LTC, 3 TRX, 3.6 DOGE, 0.31 XRP, 0.7 ADA, 0.0009 BNB, 0.18 TON and 10,000 SHIB, plus items for bitcoin in thousandths and for the Polygon network coin. Each maximum is given as unlimited.
Thirteen numbers, not one in euros.
That table stands not in the terms but in the help centre; the clause merely refers to it. The figure exists, then, but not where things are numbered. What follows for this brand's other numbers is examined in Bitcasino.io.
Second practical problem: a rate is a date, not a property
A euro sum arises from a coin sum only at conversion, and there is more than one such moment. One rate applies on deposit, another on withdrawal, another on any exchange of the coin for euros.
That is no tax advice; it describes what a person must have written down.
Inside a Slovak licence part of this record-keeping arises automatically, since a licence holder must show the player seven items at every login and keeps the account under the regulation; the breakdown stands in registration without documents. Outside a licence nobody imposes such a duty.
What the terms themselves say about tax
Nothing quotable. In the terms of the ten brands we read we found not one mention of Slovak tax, of a certificate for the tax office or a yearly transaction statement.
An empty field means we did not find it, not that none exists.
None of the ten operators is a Slovak taxpayer either, and nobody can impose that. The difference from the licensed market side is not willingness but whom the law binds — the same boundary deciding the register of excluded persons, as what the law says shows.
Why a win's size is not a withdrawal's size
The last thing that gets tangled here. A win is a game's result. A withdrawal is a movement of money, governed by clauses with nothing to do with tax.
A withdrawal cap spreads the same sum over periods, changing not a cent.
Three of the ten publish a cap, four numbers between them; the rest have none, which does not mean no cap. The breakdown, with clause numbers, stands in withdrawal limits.
What you can record yourself, whatever the sections say
However the reading of § 8 and § 9 turns out, the record is the same and nobody will make it for you. Four items for every movement.
Date and time. The sum in the coin, exactly as the transaction shows. The currency, that is, which coin. And the counterparty: the company name from the terms, not the brand name.
The fourth is recorded worst and missing most often.
Brand and company are not the same, and one company can stand behind several brands; across our ten, the issuer's-register name and the terms name diverge in four cases. The breakdown stands in foreign licences. Without the counterparty's name any list of movements is only a column of numbers.
What this page does not do
It is no tax advice and no opinion on your case. It shows which two sections the question sits in, and names exactly what we did not transcribe.
It says not a word on avoiding or deferring tax.
If income under § 8 arises, it is declared; whoever is unsure asks the tax office before filing, not after. On this site we hold no account at any of the ten brands, deposited no money and withdrew nothing.