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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%
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 approximately 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 60 jurisdictions with more than 7,000 professionals, we support over 80,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 800,000 pay slips globally.
