Main Costs and Taxes to Consider Before Registering a Company in Slovakia
Incorporation documents are only part of the process. Setting up a company in Slovakia involves mandatory expenses and future tax obligations. Therefore, the budget should be calculated in advance, even before beginning the company registration in Slovakia.
What Costs Are Involved in Starting a Company?
For an s. r. o. business entity, the minimum authorized capital is 5,000 euros. If there are multiple founders, each must contribute at least 750 euros. A total of at least 2,500 euros must be paid prior to registration.
Registration in the Commercial Register is subject to a separate fee. In 2026, the court fee is 220 euros. If a notary public acts as the registrar, an additional 150 euros plus any associated expenses are charged.
Additionally, the fee for a business license must be taken into account. For unregulated activities, the fee is 5 euros per notification. For craft or regulated activities, the fee is 15 euros.
Taxes That Are Important to Include in a Company's Budget
After a company is incorporated, expenses arise in connection with its ongoing operations. Here is a list of them:
- Income tax. 10% on income up to €100,000; 21% is the standard rate; 24% on income over €5 million.
- Minimum tax. For example, €960 on income between €50,000 and €250,000; an exemption applies to a new company’s first tax return.
- VAT. The standard rate is 23%, with reduced rates of 19% and 5% for certain categories.
- Dividends. In 2026, a 7% withholding tax applies to profits for periods beginning on or after January 1, 2025.
Thus, once a business is established, its expenses consist of income tax, the minimum tax, VAT, and taxes on dividends.
