Slovakia Corporate income tax (daň z príjmov právnických osôb)
Slovakia Corporate income tax (daň z príjmov právnických osôb) is 21 percent, in force since 1 Jan 2026. Last checked against the official source on 7 Aug 2026.
Slovak corporate income tax under Act No. 595/2003 Coll., banded by taxable income.
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| Current value | 21 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Act No. 595/2003 Coll. on Income Tax, § 15(b) — consolidated version effective 2026-01-01 (Slov-Lex): CIT 10% for taxpayers with taxable revenues up to EUR 100,000; 21% standard; 24% for taxable revenues over EUR 5,000,000 |
| Last verified | 2026-08-07 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Secondary-confirmed: the 24% band and its threshold come from the 2026 package and should be verified against consolidated §15 effective 1 January 2026. |
| Provenance | source fingerprint |
What this value means
BANDED, not a single rate: 10% on taxable income up to 100,000 EUR, 21% above that, and 24% on taxable income above 5,000,000 EUR from 2026-01-01. The 21% figure is served as the headline standard rate. Note the bands key on TAXABLE INCOME, not turnover, so they must not be conflated with the VAT or micro-taxpayer turnover tests. The minimum corporate tax (daňová licencia) top band rose to 11,520 EUR for taxpayers above 5,000,000 EUR from 2026 PRIMARY-SOURCED 2026-08-07: citation moved from PwC to the consolidated statute itself - the Slov-Lex static mirror of Act 595/2003 par. 15(b) effective 2026-01-01 states verbatim 10% up to 100,000 EUR taxable income, 21% above, 24% over 5,000,000 EUR, closing the earlier caveat on the 24% band. The main www.slov-lex.sk portal is a JS-only app that serves an empty shell to non-JS fetchers; static.slov-lex.sk is its official plain-HTML mirror and the fetchable form.
Get it programmatically
curl https://euroref.dev/v1/sk/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/sk/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/sk/corporate-taxOther Slovakia series: Policy interest rate · Value added tax (daň z pridanej hodnoty) · VAT registration threshold · National minimum wage (minimálna mzda) · Public holidays · Consumer price index (annual inflation) · Withholding tax rates · Personal income tax (daň z príjmov fyzických osôb) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (úroky z omeškania)
The same figure elsewhere: Slovenia · Spain · Sweden · Switzerland · Türkiye · all 34