Slovakia corporate taxes
Slovakia taxes company profit at 21%, with a 10% reduced rate for small companies (revenue up to €100,000) and a 24% rate for large companies (tax base over €5m). VAT rose to 23% in 2025. Payroll carries heavy social and health insurance, and a financial-transaction tax on companies has applied since 2025. Filing runs through the Financial Administration.
Currency EUR (€)Tax year Calendar year (or chosen tax period)EU member stateLast reviewed 2026-07-12
21%
Corporate income tax
10% small · 24% large companies
23%
VAT standard rate
Reduced: 19% and 5%
19–35%
Income tax
Four brackets from 2026
7%
Dividend tax
Individuals; 0% between companies
~36.2%
Social — employer
Employee ~14.4%
€5,000
Minimum share capital
s.r.o.
Company forms & registration
A company is entered in the Commercial Register through the district courts; beneficial owners are recorded in the non-public part of that register.
| Main legal forms | s.r.o. (private limited), a.s. (joint-stock), j.s.a. (simple joint-stock)[3][8]The s.r.o. is the default choice for most businesses. |
|---|---|
| Minimum share capital | s.r.o.: €5,000; a.s.: €25,000; j.s.a.: €1[3][8] |
| Registers a new employer meets | Commercial Register (incorporation, UBO) → Financial Administration (tax, VAT) → Sociálna poisťovňa & health insurers[8][5] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Financial transaction tax | 0.4% of debits, capped at €40 per transaction[4]In force since 2025 for legal entities; 0.8% on cash withdrawals and €2/year per card. From 2026 sole traders are removed from scope, but companies remain liable. |
|---|---|
| Beneficial owners | Recorded in the Commercial Register[8]A person with more than 25% ownership or control; entities dealing with the public sector also register in the RPVS. |
| Financial statements | Filed with the Register of Financial Statements[9]Generally within 3 months of year end. |
| Document retention | 10 years[9] |
Corporate income tax (daň z príjmov)
| Standard rate | 21%[1][5]For companies with revenue between €100,000 and €5m. |
|---|---|
| Small-company rate | 10% (revenue up to €100,000)[1][5] |
| Large-company rate | 24% (tax base over €5m)[1][5] |
| Minimum tax | €340 to €11,520 by revenue[1]A minimum corporate tax (daňová licencia) applies even to loss-making companies. |
| Return & advances | 3 months after year end; monthly or quarterly advances[5]Extendable by up to 3 months (6 with foreign income). Advances: none if prior tax ≤ €5,000, quarterly to €16,600, monthly above. |
Withholding taxes & dividends
| Interest & royalties (non-residents) | 19% (35% non-cooperative)[1][5]A 35% rate applies to non-cooperative jurisdictions; associated EU companies are exempt under the directives. |
|---|---|
| Dividends to individuals | 7%[1]On profits earned from 2025 onward. Dividends between resident/EU companies are generally not taxed. |
| Dividends to companies | 0% (35% non-cooperative)[1] |
VAT (DPH)
| Standard rate | 23%[2][6]Raised from 20% in 2025. |
|---|---|
| Reduced rates | 19% and 5%[2][6]5%: basic foods, medicines, books, accommodation, restaurant food. 19%: other foods, electricity. 0% for exports and intra-EU supplies. |
| Registration threshold | €50,000 (immediate at €62,500)[6] |
| VAT return & control statement | By the 25th; control statement with the return[6]Monthly, or quarterly if prior-year turnover under €100,000. |
Payroll: income tax & insurance
Income tax is progressive; the employer withholds it and pays heavy social and health insurance.
| Income tax | 19% / 25% / 30% / 35%[1][7]2026 bands: 19% to €43,983, 25% to €60,349, 30% to €75,010, 35% above. |
|---|---|
| Employer insurance | ~36.2% of gross[7]Social security and health insurance; the health rate rose for 2026. |
| Employee insurance | ~14.4% of gross[7]Including a health-insurance rate raised to 5% for 2026. |
| Minimum wage | €915/month (2026)[7] |
Other taxes companies meet
Accounting & financial statements
Forms & filings
Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.
| Form | What it is | Who files | Frequency | Deadline | Filed with |
|---|---|---|---|---|---|
DPPO | Corporate income tax return[5] | Companies | annual | 3 months after year end (extendable) | Finančná správaFinancial Administration |
DPH | VAT return[6] | VAT-registered persons | monthly | 25th of the following month | Finančná správaFinancial Administration |
Kontrolný výkaz | VAT control statement[6] | VAT-registered persons | monthly | 25th of the following month | Finančná správaFinancial Administration |
FTT | Financial transaction tax[4] | Legal entities | monthly | End of the following month | Finančná správaFinancial Administration |
Payroll | Wage tax & insurance[7] | All employers | monthly | By payday-linked statutory dates | Finančná správa / Sociálna poisťovňaFinancial Administration |
Financial statements | Financial statements[9] | Companies | annual | Within 3 months of year end | RÚZRegister of Financial Statements |
Compliance calendar
The same filings grouped by rhythm — what recurs when.
monthly
DPH25th of the following monthKontrolný výkaz25th of the following monthFTTEnd of the following monthPayrollBy payday-linked statutory dates
annual
DPPO3 months after year end (extendable)Financial statementsWithin 3 months of year end
Sources
Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.
- Income Tax Act (zákon č. 595/2003 Z. z.)
- VAT Act (zákon č. 222/2004 Z. z.)
- Commercial Code (zákon č. 513/1991 Zb.)
- Financial Transaction Tax Act (zákon č. 279/2024 Z. z.)
- Corporate income tax — guidance
- VAT — guidance
- Payroll — income tax & insurance
- Commercial Register & beneficial owners
- Register of Financial Statements