Key facts Slovakia taxation

The Slovak Republic is a fruitful place to invest, being a country with political and economic stability, which over the last decade has undergone significant structural changes with a vision to become one of the best destinations for potential investors. Slovakia is an optimal destination for automotive companies and logistic business, due to its established specialized infrastructure and its ideal location between the Europe and Russia.

Spolocnost Rucenim Obmedzeným (S.R.O - Limited Liability company):

  • minimum share capital is EUR 5.000
  • at least one shareholder of any nationality or residence
  • at least one director of any nationality or residence; mandatory provision of clean criminal records
  • local registered office is required

Akciová Spolocnost (A.S. - Joint Stock company):

  • minimum share capital is EUR 25.000
  • At least one shareholder
  • management board and supervisory board are required
  • local registered office is required


  • corporate tax rate is 21%
  • VAT rate is 20%, reduced VAT rate of 10% applies for medical and pharmaceutical products
  • no withholding tax is applicable to dividends
  • royalties and technical service fees paid to a non resident are subject to 10% withholding tax
  • capital gains are taxed at a rate of 22%