Updated on 18.02.2026.
Tax rates and legal forms in Slovakia in 2026.
If you find yourself enticed by the emerging business prospects in Central and Eastern Europe (CEE), Slovakia should certainly be a top choice in your list of potential destinations. The enduring political stability, advantageous geographical position, adoption of the common European currency, favorable tax structure, and a proficient workforce, combined with the already established international business network, position Slovakia as one of the most appealing nations in the CEE area.
Corporate Income Tax Rates in Slovakia – 2026.
Earnings and Capital Gains in Slovakia
In 2024 Corporate income tax was imposed at a rate of 21%. Individuals with taxable revenues not surpassing € 60,000 (previously: € 49,790) per tax period were eligible to apply a reduced tax rate of 15%. In certain instances, this constitutes the final tax burden for corporate profits in 2024, as dividends disbursed from 2024 profits were not subject to taxation for shareholder corporations based in countries other than non-cooperating states.
In 2026 entrepreneurs and self-employed individuals with taxable income up to € 100,000 (previously € 60,000) will keep the 15% tax rate for 2026.
- Above income of EUR 100,000/year:
- 19% — if income exceeds EUR 100,000, this rate applies to the tax base up to EUR 43,983.32
- 25% — if the tax base exceeds EUR 43,983.32 (up to EUR 60,349.21)
- 30% — if the tax base exceeds EUR 60,349.21 (up to EUR 75,010.32)
- 35% — if the tax base exceeds EUR 75,010.32
As of 1 January 2025, the following corporate income tax (CIT) rates will apply to legal entities:
- 10% CIT rate will apply to legal entities whose taxable income does not exceed € 100,000 during the tax period (reduced from the previous 15% rate).
- 21% CIT rate will apply to legal entities with taxable income between € 100,000 and € 5 million.
- 24% CIT rate will apply to legal entities whose taxable income exceeds € 5 million.
Mandatory minimum tax in Slovakia in 2026
Legal entities will be subject to a mandatory minimum CIT, regardless of their actual financial performance. The annual minimum CIT amounts are set as follows:
- € 340 for legal entities with taxable income up to € 50,000
- € 940 for taxable income between € 50,000 and € 250,000.
- € 1,920 for taxable income between € 250,000 and € 500,000.
- € 3,840 for taxable income exceeding € 500,000.
Value-Added Tax (VAT) – Tax Rates in Slovakia – 2026.
In 2024 the standard VAT rate was 20%, while a reduced rate of 10% was applicable. Effective from 1 January 2025, the standard VAT rate increase to 23% (up from the previous 20%) and will apply to all taxable supplies, except for specific exemptions. Additionally, two reduced VAT rates will be in effect:
- 19% reduced rate (increased from the previous 10%), and
- 5% reduced rate, which remains unchanged.
At the same time, the scope of goods and services eligible for the reduced rates will be revised, with changes to the applicable lists.
Financial Transaction Tax (FTT) – Effective from 1 January 2025
A new Financial Transaction Tax (FTT) is introduced as of 1 January 2025, with the first taxable period being April 2025.
Who is subject to FTT?
- Taxpayers:
- Individual entrepreneurs
- Legal entities
- Branches of foreign entities
- Exempt entities include:
- The Social Insurance Agency
- Budgetary organisations
What is subject to FTT?
- Financial transactions resulting in a debit from the entrepreneur’s business account.
- Use of a payment card linked to a business account.
- Expenses related to financial transactions associated with entrepreneurial activities in Slovakia.
Tax Rates
- Standard FTT rate: 0.4% of the transaction amount, capped at EUR 40 per transaction
- Annual tax on a payment card: EUR 2
Legal forms of business in Slovakia in 2026.
In Slovakia, you can do business using several legal forms, either as a company or as a natural person. Below is an overview of the basic legal forms of companies, the amount of their share capital and tax rates.
| Legal form EN | Legal form SK | Base capital | Tax rates |
| General Partnership | Verejná obchodná spoločnosť (v.o.s.) | – | 15 % / 19 % / 25 % or 10 % / 21 % / 24 %. |
| Limited Liability Company (LLC) | Spolončosť s ručením obmedzeným (s. r. o.) | 5.000 € | 10 % / 21 % / 24 % |
| Limited Partnership | Komanditná spoločnosť (k. S. ) | 250 € / minimum deposit of limited partner. | 15 % / 19 % / 25 % or 10 % / 21 % / 24 %. |
| Joint stock company | Akciová spoločnosť (a.s.) | 25.000 € | 10 % / 21 % / 24 % |
| Simple joint stock company | Jednoduchá spoločnosť na akcie (j. S. a.) | 1 € | 10 % / 21 % / 24 % |
| Cooperative | Družstvo | 1250 € | 10 % / 21 % / 24 % |
| Sole trade | Živnosť | – | 15 % / 19 % / 25 % / 30 % / 35 % |
Mgr. Dominik Ondrišeje
Dominik is co-founder of the SetupMART project. Dominik is responsible for corporate services and implementation of modern technologies in our services at SetupMART. Dominik is dedicated to the sale of ready-made companies since 2011. Dominik studied law at the Pan-European School of Law.