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SK
Slovakia
Doing Business
Slovakia Business Guide
Slovakia is a eurozone member in Central Europe offering 21% corporate tax, a strong automotive manufacturing sector led by global brands, EU market access, and competitive labor costs for skilled wor…
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Slovakia Business GuideSK
Slovakia
Corporate Income Tax
Slovakia Tax Brief
Slovakia has a general corporate income tax rate of 21%, with capital gains subject to the same rate. Prepayments to CIT must be made monthly or quarterly, with the final payment due within three mont…
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Slovakia Tax BriefGeneral CIT Rate
21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.
CIT Return Due Date
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
CIT Payment Due Date
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
Estimated Payment Due Date
The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.
Resident WHT (Dividend/Interest/Royalty)
0/0/0
Non-Resident WHT (Dividend/Interest/Royalty)
7/19/35
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate constraint.
Composite Effective Average Tax Rate
19.33%
Composite Effective Marginal Tax Rate
12.52%
SK
Slovakia
Value-Added Tax
Slovakia GENERAL VAT RATE
20%
GENERAL VAT RATE FOR SLOVAKIA
SK
Slovakia
Value-Added Tax
Slovakia Slovakia
20%
Standard VAT for Slovakia
SK
Slovakia
Legal Entity Types
Slovakia s.r.o.
Spoločnosť s ručením obmedzeným
A Spoločnosť s Ručením Obmedzeným (s.r.o.) in Slovakia offers limited liability protection and is suitable for small to medium-sized enterprises.
The minimum capital requirement is EUR 5,000. The inc…
The minimum capital requirement is EUR 5,000. The inc…
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Slovakia s.r.o.Ownership
Private Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
Minimum one shareholder
Requirements For Directors
Minimum one director
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
5000 euros
Capital Injection Not Required
Negative
Capital Injection Requirement
At least €5,000 must be paid up, or have the directors write a statement stating that the registered capital has been received.
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