Slovakia taxes residents on worldwide income and non-residents on Slovakia-source income only. Slovakia operates a self-assessment system for corporate tax, with the Financial Administration conducting post-filing review. Slovakia applies a tiered corporate tax structure by annual taxable revenue: 10% for companies up to EUR 100,000 (reduced from 15% effective 2025), 21% for companies between EUR 100,000 and EUR 5,000,000 (the most widely applicable rate, per Wise), and 24% for companies exceeding EUR 5,000,000 (raised from 21% effective 2025, applying only to the largest enterprises) - each threshold operates as a cliff, with the entire taxable base subject to the applicable bracket's rate rather than only the marginal excess.
The Slovak tax year is the calendar year. The individual filing deadline is generally 31 March of the following year; corporate filing deadline is generally 3 months after the fiscal year-end.
Slovakia applies a tiered corporate tax structure: 10% for taxable revenue up to EUR 100,000, 21% for revenue between EUR 100,000 and EUR 5,000,000 (the rate most companies pay), and 24% for revenue exceeding EUR 5,000,000 - see Tax System above.
The headline personal income tax (PIT) rate is 35%.
The standard VAT/GST (or equivalent consumption tax) rate is 23%.
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.
A non-Slovak entity has a Slovakia permanent establishment through a fixed place of business or a dependent agent habitually concluding contracts in Slovakia on the entity's behalf, following the OECD Model Treaty definition as applied under Slovak domestic law and any applicable tax treaty.
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 does not use an elective check-the-box classification system; entity classification generally follows the entity's actual legal characteristics. Slovakia has implemented ATAD2-aligned anti-hybrid rules denying deductions for payments producing a hybrid mismatch outcome.
No foreign bank account or foreign financial asset reporting regime exists requiring residents to separately disclose foreign accounts; foreign income is reported through the standard annual tax return.
Slovakia provides a genuine participation exemption: qualifying dividends between resident companies and EU/EEA subsidiaries are generally exempt from Slovak corporate tax under domestic law and the EU Parent-Subsidiary Directive.
Slovakia has a real foreign tax credit regime available to both individuals and companies for foreign tax paid on foreign-source income also taxed in Slovakia, capped at the Slovak tax otherwise due on that income.
Per GSL and the EURAXESS Slovakia guide, Slovakia has concluded 75 double tax treaties, including the US, UK, Germany, Austria, and most other EU member states, generally following the OECD Model.