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 2021.
CIT
21 %
SPECIAL CIT
- Special levy for regulated industries
- Levy for retail chains
- Bank levy
- Tax on insurance
PIT
19% – 25% %
Standard rate
15 %
Reduced rate for income below EUR 49,790 per tax period
TAX LOSSES
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 1.1.2021
CIT EXEMPTION
- Dividends paid by a subsidiary from EU or non-EU countries
- Income from sale or participation in a subsidiary in EU or non-EU countries
STANDARD VAT
20 %
REDUCED VAT
0 %
On the export of goods and services, and intra-community supplies of goods under some conditions
10 %
On certain goods and services
SOCIAL SECURITY AND HEALTH INSURANCE CONTRIBUTIONS – EMPLOYEE
13.4 %
SOCIAL SECURITY AND HEALTH INSURANCE CONTRIBUTIONS – EMPLOYER
35.2 %
REAL ESTATE TAX
0.25 % of the value
General land tax
EUR 0.033 / m2
Tax on building and apartment
Get ready for the Slovak market with our free consultancy!
We have years of experience in supporting businesses to grow in Slovakia. If you are a well-established company we offer you a free consultancy, that includes:
- Brief analysis of your needs based on the information provided
- Country-specific aspects that may be important to your investment
- Basics of local tax, accounting and legal rules in Slovakia
