Slovakia's headline corporate income tax (CIT) rate is 24.
The headline personal income tax (PIT) rate is 35.
The standard VAT/GST (or equivalent consumption tax) rate is 23. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Slovak tax resident with unlimited tax liability if they have permanent residence in Slovakia, or a dwelling available on other than an occasional basis combined with durable personal/economic ties, or are physically present in Slovakia for 183 days or more in a calendar year (continuous or aggregate; each partial day counts) - with an exception where presence is solely for study or medical treatment. As a fallback anti-avoidance measure, an individual not claimed as resident by any treaty partner country remains a Slovak resident by default. A company is resident if its registered seat or place of effective management is in Slovakia. Residents are taxed on worldwide income; non-residents only on Slovak-source income.
Slovakia's CFC regime (effective for tax periods from January 1, 2019) targets income artificially diverted by a Slovak parent to a controlled foreign entity without economic justification, primarily to obtain a tax advantage; transfer pricing adjustments to the CFC tax base take precedence over CFC rules where both could apply. Foreign tax already paid by the CFC is creditable against the Slovak tax due. The regime has since been extended to individuals: a Slovak-resident individual is taxable on income attributable to them from a controlled foreign company where that CFC's income was not taxed abroad at a minimum effective rate, or where the CFC is established in a non-cooperative jurisdiction - attributable income taxed at 25% or 35% depending on circumstances.
Slovakia has no formal debt-to-equity thin capitalization ratio for general purposes. Instead, net interest expense exceeding 30% of the sum of the tax base, net interest expense, and tax depreciation is non-deductible; disallowed interest carries forward up to five years, still subject to the same annual limit. Banks and insurance companies are exempt from both the interest limitation and thin capitalization rules.
Slovakia maintains double tax treaties with more than 60-70 countries (sources vary within this range), including the US, UK, Germany, Austria, and most other EU member states, generally following the OECD Model.