Europe · Tax guide
Slovakia
Slovakia taxes company profits at 10% for revenue up to €100,000, 21% up to €5 million and 24% above since 2025, charges VAT at 23%, levies a small transaction tax on business bank payments, and introduces mandatory e-invoicing on 1 January 2027. Taxes are administered by the Financial Administration.
At a glance
- Corporate income tax
- 10% for revenue up to €100,000, 21% up to €5 million and 24% above
- VAT
- 23%
- Transaction tax
- 0.4% (capped per transaction)
- E-invoicing
- 1 January 2027
- Withholding on interest and royalties
- 19%
- Global minimum tax
- 15%
By revenue
Reduced rates 19% and 5%
On business bank payments
Mandatory B2B with real-time reporting
Paid abroad
Groups with revenue of €750 million or more
Corporate income tax
Since 2025 the rate depends on revenue: 10% for revenue up to €100,000, 21% up to €5 million and 24% above. Returns are due three months after the year-end, with advances based on the previous year's tax.
VAT and e-invoicing
VAT is 23%, with reduced rates of 19% and 5%. Registration is required once turnover exceeds €50,000. Domestic B2B e-invoicing with real-time reporting becomes mandatory on 1 January 2027.
Transaction tax
Since 2025, payments from business bank accounts carry a transaction tax of 0.4% (capped per transaction), withheld by the bank.
Withholding tax and the global minimum tax
Interest and royalties paid abroad carry 19%, with a higher rate for non-treaty countries. Related-party transactions must be at arm's length. Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.
Key dates
- By the 25th of each month or quarterVAT return and control statement
- Three months after the year-endCorporate income tax return
- 1 January 2027Mandatory B2B e-invoicing
Figures and sources
9 figures- Corporate income tax rates by revenue (from 2025)10% for revenue up to €100,000, 21% up to €5 million and 24% aboveChecked against the official source
- VAT standard rate (from 2025)23%Checked against the official source
- Mandatory domestic B2B e-invoicing and real-time reporting1 January 2027Checked against the official source
- VAT reduced rates19% and 5%Checked against the official source
- Transaction tax on business bank payments (from 2025)0.4% (capped per transaction)Checked against the official source
- Withholding on interest and royalties paid abroad (35% for non-treaty countries)19%Checked against the official source
- Global minimum tax rate15%Checked against the official source
- Group revenue for the global minimum tax€750 millionChecked against the official source
- Annual turnover above which VAT registration is required€50,000Checked against the official source
Indicative only. This assessment is a high-level overview of tax obligations in Slovakia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Slovak tax adviser (daňový poradca) before making compliance decisions.