Corporate Income Tax Rates and Filing Deadlines in Slovakia Explained
Corporate income tax directly affects profit distribution and financial statements. The final amount depends on revenue and the nature of the business, and meeting tax filing deadlines helps avoid penalties.
Due to recent changes in legislation, the budget must be planned strictly in accordance with current tax rates. To ensure proper record-keeping and protect against financial risks, engage professional accounting services in Slovakia.
What are the Corporate Income Tax Rates?
Since 2025, the corporate income tax rate has depended on a company’s revenue. The tax authorities have established the following rates:
| The company's taxable income for the period | Corporate income tax rate |
| Up to and including 100,000 euros | 10% |
| More than 100,000 euros and up to and including 5 million euros | 21% |
| More than 5 million euros | 24% |
The thresholds apply to gross income, not net income. The tax is calculated based on the tax base, taking into account statutory adjustments and the carryforward of losses from prior years.
What companies are required to pay corporate income tax?
Corporate income tax is levied on the income of legal entities derived from business activities and transactions involving property. This rule applies to local limited liability companies, joint-stock companies, and permanent establishments of foreign firms.
Residents pay tax on their worldwide income. Nonresidents pay tax only on income earned within the country. The exact procedure is often determined by international double taxation treaties.
Sole proprietors pay tax as individuals. The rules for calculating tax always depend on the legal form of the business.
