Company Formation & Tax in Slovakia
A eurozone CEE base with a revenue-tiered corporate tax — the s.r.o., rates that scale with size, VAT, and a manufacturing-friendly environment.
Slovakia offers eurozone membership, a central location and a manufacturing-heavy economy. Its corporate tax is unusual in being tiered by revenue — small companies pay a low rate, while the largest pay more — so the right rate depends on where your turnover lands.
Choosing an entity
The standard vehicle is the s.r.o. (spoločnosť s ručením obmedzeným, private limited company), with a minimum share capital of EUR 5,000. Larger businesses use the a.s. (joint-stock). Registration with the Commercial Register typically takes 2–5 business days and can be completed remotely through an authorised representative; tax is administered by the Financial Administration.
Corporate tax and VAT
| Taxable revenue | Corporate tax rate (2026) |
|---|---|
| Up to €100,000 | 10% |
| €100,000 – €5,000,000 | 21% |
| Over €5,000,000 | 24% |
| VAT (DPH, standard) | 23% (reduced 19% / 5%) |
Corporate income tax is tiered by taxable revenue: 10% up to €100,000, 21% from €100,000 to €5 million, and 24% above €5 million. A minimum corporate tax (tax licence) applies regardless of profit. VAT (DPH) is 23% standard since 1 January 2025 (raised from 20%), with reduced rates of 19% and 5%; the registration threshold is €50,000 (immediate above €62,500). Dividends to qualifying EU parents can be exempt under the Parent-Subsidiary Directive.
Frequently asked questions
What is the corporate tax rate in Slovakia?
Tiered for 2026: 10% on taxable revenue up to €100,000, 21% from €100,000 to €5 million, and 24% above €5 million.
How much capital do I need for an s.r.o.?
A minimum share capital of EUR 5,000.
What is the Slovak VAT rate?
23% standard (since 2025), with reduced rates of 19% and 5%; registration applies above €50,000 turnover.
Official sources
- Financial Administration of the Slovak Republic
- Commercial Register (ORSR)
- SARIO — Slovak Investment and Trade Development Agency
This guide is general information prepared by ARM Management and is current as at June 2026. It is not legal or tax advice; the tiers, minimum tax and VAT rates change. Confirm against the Financial Administration, or with an advisor, before acting.
Set up your Slovak company correctly.
ARM Management advises international companies on Slovak entity formation, the revenue-tiered tax and VAT compliance, alongside wider CEE structuring. Begin with a confidential conversation.