Posted By Romain Ponsot on Oct 6, 1907 in Doing Business

Date de publication : 06-10-1907

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The following information are for the sole purpose  of providing a general overview of  the local taxation of the Corporate tax aspects of the country. In any case, it can not replace a tax advice, or be considered as an official information.


Yes we tax in Slovak Republic


Flash News

New tax reform: No specific information

New tax treaties:

  • Tax treaty between Slovak Republic and Arab Emirates enters into force.

Local tax advisors

No specific information on the local tax advisors.

Useful Links

Website Ministry of Finance: Click here

Website Tax administration: Click here

VAT identification number within EU:

Permanent Establishment

The definition of Permanent Establishment follows the wording of article 5 of the OECD Model:

  • Dependent agent who habitually concludes contracts in the name of a non-resident company (except if the activity is limited to purchase of goods);
  • Fixed place of business, building site, construction, assembly or installation and any related supervisory activity, for a period of 6 months.

Resident companies are taxed on their worldwide income. However, non-resident companies are only taxed on their revenues derived from Slovak Republic sources.

Entities are considered to be resident for tax purposes in Slovak Republic if their legal seat or if their place of management & control is in Slovak Republic.

Note: the definitions of permanent establishment and place of residence are subject to the relevant provisions of any applicable double tax treaty, if any.

Corporate Income Tax

The general CIT tax rate is 21%.

Non-taxable income includes the following:

  • Certain dividends received from qualifying participations
  • Certain capital gains


Non-deductible expenses includes the following:

  • Dividends benefiting from the participation exemption

Carry forward: Yes 4 years, but some restrictions may apply.

Carry back: No

Companies should submit the tax return annually before the 31st March of the following year.

Annual tax returns are established by the company on a self-assessment system.

Companies shall pay monthly advance payments on the current taxable year; and the balance must be paid before 31st March of the following year (in the case where fiscal year coincides with calendar year).

Whithholding Taxes (payment to foreign companies)

The local tax rates in Slovak Republic are the following, subject to the provisions of an applicable double tax treaty, if any.

There is no WHT on the profits paid from a branch to its foreign head office.

The general rate of WHT on dividends is 0% of the gross amount.

Note: 35% WHT if the country of the recipient is not listed on the white list.

The general rate of WHT on interest is 19%.

Note: 35% WHT if the country of the recipient is not listed on the white list.

The general rate of WHT on Royalties is 19%.

Note: 35% WHT if the country of the recipient is not listed on the white list.

The general rate of WHT on management fees is 19%.

Note: 35% WHT if the country of the recipient is not listed on the white list.

The general rate of WHT on technical services is 19%.

Note: 35% WHT if the country of the recipient is not listed on the white list.

Capital gains

Generally, capital gains are taxed under the regular CIT as general income.


Standard VAT tax rate is 20%

Reduced tax rates are:

  • 10% (among others, pharmaceutical products food, books);

Zero-rated supplies include, subject to certain conditions:

  • exports of goods and services;
  • intra-Community supplies of goods;
  • International passenger transportation

Exempt supplies include, subject to certain conditions:

  • Certain financial services;
  • Certain insurance services;
  • Training and education;

Note: exempt transactions differ from zero-rated transactions in that the input VAT associated with exempt transactions is not deductible.

EU taxable companies may claim a VAT refund to their own tax authorities through on the basis of the 13th EU Directive.

In case where for a tax period, Input VAT exceeds Output VAT, certain non-resident companies (which are not required to register and incur Slovak Republic-VAT in the course of their business activities in Slovak Republic) may apply for a refund under the same conditions than resident companies.

Refunds are subject to the reciprocity principle, which means that Slovak Republic only refunds VAT to foreign companies in countries that offer similar refunds to Slovak Republic companies.

No other specific information of VAT in Slovak Republic.


The general statute of limitation is 5 years starting at the end of the year in which the tax return had to be filed.

The statute of limitation could be extended to 10 years in case of international transactions.

There is no foreign exchange control in Slovak Republic. Income and capital could be freely repatriated.

There are thin capitalization rules in Slovak Republic. The interest derived from loans between related parties may not be deductible in case where interest exceeds some ratios.




Do not hesitate to share your experience in Slovak Republic with us in the comments below. Any comments are welcome !


Romain Ponsot
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