Slovakia cánacha corparáide
Slovakia taxes company profit at 21%, with a 10% reduced rate for small companies (revenue up to €100,000) and a 24% rate for large companies (tax base over €5m). VAT rose to 23% in 2025. Payroll carries heavy social and health insurance, and a financial-transaction tax on companies has applied since 2025. Filing runs through the Financial Administration.
Airgeadra EUR (€)Cáin-sínseal Calendar year (or chosen tax period)AE ballstátAthbhreithnithe go deireanach 2026-07-12
- 21%Corporate income tax10% small · 24% large companies
- 23%VAT standard rateReduced: 19% and 5%
- 19–35%Income taxFour brackets from 2026
- 7%Dividend taxIndividuals; 0% between companies
- ~36.2%Social - employerEmployee ~14.4%
- €5,000Minimum share capitals.r.o.
Company forms & registration
A company is entered in the Commercial Register through the district courts; beneficial owners are recorded in the non-public part of that register.
| Main legal forms | s.r.o. (private limited), a.s. (joint-stock), j.s.a. (simple joint-stock)[3][8]The s.r.o. is the default choice for most businesses. |
|---|---|
| Minimum share capital | s.r.o.: €5,000; a.s.: €25,000; j.s.a.: €1[3][8] |
| Registers a new employer meets | Commercial Register (incorporation, UBO) → Financial Administration (tax, VAT) → Sociálna poisťovňa & health insurers[8][5] |
Other statutory requirements
Obligations beyond filing a tax return that every operating company must satisfy.
| Financial transaction tax | 0.4% of debits, capped at €40 per transaction[4]In force since 2025 for legal entities; 0.8% on cash withdrawals and €2/year per card. From 2026 sole traders are removed from scope, but companies remain liable. |
|---|---|
| Beneficial owners | Recorded in the Commercial Register[8]A person with more than 25% ownership or control; entities dealing with the public sector also register in the RPVS. |
| Financial statements | Filed with the Register of Financial Statements[9]Generally within 3 months of year end. |
| Document retention | 10 years[9] |
Corporate income tax (daň z príjmov)
| Standard rate | 21%[1][5]For companies with revenue between €100,000 and €5m. |
|---|---|
| Small-company rate | 10% (revenue up to €100,000)[1][5] |
| Large-company rate | 24% (tax base over €5m)[1][5] |
| Minimum tax | €340 to €11,520 by revenue[1]A minimum corporate tax (daňová licencia) applies even to loss-making companies. |
| Return & advances | 3 months after year end; monthly or quarterly advances[5]Extendable by up to 3 months (6 with foreign income). Advances: none if prior tax ≤ €5,000, quarterly to €16,600, monthly above. |
Withholding taxes & dividends
| Interest & royalties (non-residents) | 19% (35% non-cooperative)[1][5]A 35% rate applies to non-cooperative jurisdictions; associated EU companies are exempt under the directives. |
|---|---|
| Dividends to individuals | 7%[1]On profits earned from 2025 onward. Dividends between resident/EU companies are generally not taxed. |
| Dividends to companies | 0% (35% non-cooperative)[1] |
VAT (DPH)
| Standard rate | 23%[2][6]Raised from 20% in 2025. |
|---|---|
| Rates laghad | 19% agus 5%[2][6]5%: bianna bunúsacha, leigheasanna, leabhair, cóiríocht, bia bialainne. 19%: bianna eile, leictreachas. 0% d'onnmhairí agus soláthairtí laistigh den AE. |
| Tairseach clárúcháin | €50,000 (air láithreach ag €62,500)[6] |
| Tuairisceán CBL agus ráiteas rialaithe | Faoin 25ú lá; ráiteas rialaithe leis an tuairisceán[6]Go míosúil, nó go ráithiúil má bhí an láimhdeachas ón mbliain roimhe sin faoi bhun €100,000. |
Párolla: cáin ioncaim & árachas
Tá an cháin ioncaim céimnithe; coimeádann an fostóir siar í agus íocann sé árachas sóisialta agus sláinte trom.
| Cáin ioncaim | 19% / 25% / 30% / 35%[1][7]Bandaí 2026: 19% suas go €43,983, 25% suas go €60,349, 30% suas go €75,010, 35% os cionn sin. |
|---|---|
| Árachas an fhostóra | ~36.2% den ollmhéid[7]Árachas sóisialta agus sláinte; d'ardaigh an ráta sláinte do 2026. |
| Árachas an fhostaí | ~14.4% den ollmhéid[7]Lena n-áirítear ráta árachais sláinte a ardaíodh go 5% do 2026. |
| Íoschostas | €915/mí (2026)[7] |
Cánacha eile a íocann cuideachtaí
Cuntasaíocht & ráitis airgeadais
Foirmeacha & comhduithe
Gach tuairisceán agus tuarascáil athfhillteach a mbíonn baint ag cuideachta tipiciúil leo, cad a spreagann iad, agus cén áit a dtéann siad. Marcáiltear comhduithe ama cláraithe agus aonuaire mar “in aghaidh an eachtra”.
| Foirm | Cad atá ann | Cé a chomhchuaitear | Minicíocht | Spriocdháta | Comhchuaite le |
|---|---|---|---|---|---|
DPPO | Tuairisceán cánach ioncaim corparáide[5] | Cuideachtaí | bliantúil | 3 mhí tar éis deireadh na bliana (in-sínithe) | Finančná správaFinancial Administration |
DPH | Tuairisceán CBL[6] | Daoine atá cláraithe le haghaidh CBL | míosúil | 25ú lá den mhí dár gcionn | Finančná správaFinancial Administration |
Kontrolný výkaz | Ráiteas rialaithe CBL[6] | Daoine atá cláraithe le haghaidh CBL | míosúil | 25ú lá den mhí dár gcionn | Finančná správaFinancial Administration |
FTT | Cáin idirbheart airgeadais[4] | Eintitis dhlíthiúla | míosúil | Deireadh na míosa dár gcionn | Finančná správaFinancial Administration |
Payroll | Cáin phá & árachas[7] | Gach fostóir | míosúil | Faoi dhátaí reachtúla a bhaineann le lá an phá | Finančná správa / Sociálna poisťovňaFinancial Administration |
Financial statements | Ráitis airgeadais[9] | Cuideachtaí | bliantúil | Laistigh de 3 mhí ó dheireadh na bliana | RÚZRegister of Financial Statements |
Féilire comhlíonta
Na comhduithe céanna grúpáilte de réir rithime - cad a athfhillíonn agus cén uair.
míosúil
DPH25ú lá den mhí dár gcionnKontrolný výkaz25ú lá den mhí dár gcionnFTTDeireadh na míosa dár gcionnPayrollFaoi dhátaí reachtúla a bhaineann le lá an phá
bliantúil
DPPO3 mhí tar éis deireadh na bliana (in-sínithe)Financial statementsLaistigh de 3 mhí ó dheireadh na bliana
Foinsí
Tagairtí uimhrithe a luaitear ar fud na próifíle seo. Nascann dlíthe le téacsanna comhshúnaithe sa chlár oifigiúil.
- An tAcht Cánach Ioncaim (zákon č. 595/2003 Z. z.)
- An tAcht CBL (zákon č. 222/2004 Z. z.)
- An Cód Tráchtála (zákon č. 513/1991 Zb.)
- An tAcht um Cháin Idirbheart Airgeadais (zákon č. 279/2024 Z. z.)
- Cáin ioncaim chorparáide - treoir
- CBL - treoir
- Párolla - cáin ioncaim & árachas
- An Clárlann Tráchtála & tairbhítigh
- Clárlann na Ráiteas Airgeadais