Slovakia corporate tax rate
Slovak corporate income tax under Act No. 595/2003 Coll., banded by taxable income.
| Current value | 21 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Act No. 595/2003 Coll. on Income Tax, §15 (as amended by the 2026 consolidation package) |
| Last verified | 2026-07-30 |
| 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. Secondary-confirmed: the 24% band and its threshold come from the 2026 package and should be verified against consolidated §15 effective 1 January 2026.
Get it programmatically
curl https://euroref.dev/v1/sk/corporate-tax
# $0.001 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 · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate