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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.
15% is the corporate income tax rate for taxpayers with taxable income not exceeding EUR 100,000 per tax period
Tax on insurance
Tax on financial transactions
Top-up tax
Tax on sweetened non-alcoholic beverages
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 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.
23%
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
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
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
13.4%
36.2%