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Slovakia

Corp Tax: 24%Setup: 300 EURIncorporate: 14 daysData Quality: 100%

Tax Rates

Corporate Tax

24%Verified Feb 2026

Small Business Rate

10%

Effective Corporate Rate

21%

Capital Gains

21%Verified Feb 2026

Personal Income (Top)

35%Verified Feb 2026

VAT

23%Verified Feb 2026

VAT Reduced Rates

19%, 5%

Dividend Withholding

7%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

mediumVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

10.5%

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

Participation Exemption

AvailableVerified Feb 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

75Verified Feb 2026

Double Tax Agreements

Key Partners

Germany, Austria, Czech Republic, Poland, United States, United Kingdom, France, Italy

Exit Tax

YesVerified Feb 2026

Exit Tax Rate

21%