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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 reduced corporate income tax rate for taxpayers with taxable income not exceeding EUR 60,000 per tax period
Tax on insurance
10% – Applies to dividends paid out from profits reported for the tax
periods beginning no earlier than January 1, 2024 by domestic companies to individual
shareholders.
7% – Applies to dividends from profits derived between years 2017 – 2023
Tax losses derived before 2014 cannot be carried-forward anymore
4 years – Carry-forward period of losses derived after 1.1.2014
5 years – Carry-forward period of losses derived after 1.1.2020
20%
0% – On the export of goods and services, and intra-community supplies of goods under some conditions
5% – On rental housing
10% – On limited 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 60,000 per tax period
15% is the tax rate in other cases
13.4%
35.2%
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and more than 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 50 jurisdictions with nearly 2,500 professionals, we support more than 15,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 200,000 pay slips globally.
