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10 facts about taxation in Slovakia | Infographic

May 5, 2025
This article is also available in
Slovak

Planning to start a business in Slovakia? Discover the 10 key facts about the Slovak tax system that are crucial for any entity – new or already established. For a more complex overview, we recommend to take a look on our Tax guideline for 2024.

CIT
24% is the corporate income tax rate for taxpayers with taxable income more than EUR 5,000,000 per tax period

21% is the corporate income tax rate for taxpayers with taxable income more than EUR 100,000 per tax period, but less than EUR 5,000,000 

15% is the corporate income tax rate for taxpayers with taxable income not exceeding EUR 100,000 per tax period

Special CIT
Special levy for regulated industries

Special bank levy

Tax on insurance

Tax on financial transactions

Top-up tax

Tax on sweetened non-alcoholic beverages

WITHHOLDING TAX RATE
19% – Levied on income from participation certificates, certain debentures, vouchers and investment coupons; and interest from bank deposits and current accounts in general.

13% – Applies to interest income from government bonds and treasury bills, provided legal conditions are met, if the recipient is a non-profit organization; or 16% if the recipients are entrepreneurs or commercial companies. For individual non-business taxpayers, such income is exempt from tax.
 

10% – Applies to dividends paid out from profits reported for the tax period 2024 by domestic companies to individual shareholders.

7% – Applies to dividends from profits derived between years 2017 – 2023 and periods beginning no earlier than January 1, 2025 by domestic companies to individual shareholders.

TAX LOSSES

Tax losses can be carried forward for up to 5 subsequent years, up to a maximum of 50% of the reported tax base. However, taxpayers who qualify as micro-taxpayers may apply tax losses up to 100% of the reported tax base.

STANDARD VAT

23%

REDUCED VAT

0% – On the export of goods and services, and intra-community supplies of goods under some conditions

19% – First reduced VAT rate applicable to a limited range of goods and services

5% – Second reduced VAT rate applicable to a limited range of goods and services

REAL ESTATE TAX

0.25% of the value – General land tax 

EUR 0.033/m2 – Tax on building and apartment 

These rates may be modified according to local conditions

PIT

19% – 25% is the standard rate 

Income from business: 19% – 25% for taxpayers with taxable income exceeding EUR 100,000 per tax period 

15% is the tax rate in other cases

SOCIAL SECURITY AND HEALTH INSURANCE CONTRIBUTIONS – EMPLOYEE

13.4%

SOCIAL SECURITY AND HEALTH INSURANCE CONTRIBUTIONS – EMPLOYER

36.2%

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