Source-cited draft: corporate income tax for Slovakia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Overview of CIT structure
Slovak corporate income tax (daň z príjmov právnických osôb) moved to a three-tier rate structure from 1 January 2025, with a reduced 10% rate for small companies and a new top 24% rate for the largest taxpayers. Resident companies are taxed on worldwide income; non-residents on Slovak-source income.Income Tax Act (Act No. 595/2003 Coll.)
Reduced CIT rate (small companies)
10%Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/taxes-on-corporate-income
Standard CIT rate
21%Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/taxes-on-corporate-income
Top CIT rate (large taxpayers)
24%Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/taxes-on-corporate-income
Tax base
Accounting profit adjusted for tax purposes (non-deductible items added back, exempt items removed)Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/income-determination
Minimum tax (tax licence)
EUR 340 up to EUR 1,540+Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/taxes-on-corporate-income
WHT on dividends to companies/non-residents
0% / 35%Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/withholding-taxes
WHT on interest
19% / 35%Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/withholding-taxes
WHT on royalties
19% / 35%Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/withholding-taxes
CIT return filing deadline
Within 3 months after the end of the tax period (31 March for a calendar year); extendable by 3 months (6 for foreign income)Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/tax-administration
CIT payment deadline
Tax due payable by the filing deadline; advance payments quarterly or monthly depending on prior-year taxIncome Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/tax-administration
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