You may become a Slovak tax resident if you spend at least 183 days in Slovakia during the calendar year, continuously or across multiple stays. Each started or partial day of presence counts. This physical-presence test generally does not apply where your presence is solely for study or medical treatment. Other factors, including permanent residence, a dwelling in Slovakia, and applicable double tax treaties, may also determine your final tax residency status.
https://www.financnasprava.sk/sk/obcania/dane/dan-z-prijmov/obcania-sr-v-zahranici/_1