🇸🇰 Slovak Republic — s.r.o. Corporate Tax Rate in 2026

What is the s.r.o. corporate tax rate in Slovakia for 2026?

It depends on your company's annual turnover (revenue), not profit:

However, unlike usually in other countries, this is a cliff, not a bracket. If your turnover crosses 100,000 EUR by even 1 EUR, the 21% rate applies to the company's entire taxable profit for the year — not just the profit attributable to turnover above the threshold. The same applies at the 5,000,000 EUR boundary.

On top of corporate tax, profit paid out to the owner as dividends is taxed separately at a flat 7%, with no social or health insurance due on the dividend income itself. Dividends alone do not create insured status, so an owner with no employment, SZČO, state-covered, or other qualifying coverage must instead pay as a samoplatiteľ: 121.92 EUR/month (1,463.04 EUR/year).

Why does the rate jump instead of phasing in?

Slovak corporate tax bands are turnover-based cliffs by design, unlike Slovakia's own progressive personal income tax brackets (which phase in normally). With zero expenses, crossing from 99,999 EUR to 100,001 EUR turnover costs over 10,000 EUR in additional corporate tax because the higher rate applies to the whole taxable profit, not just the excess. Expenses reduce the size of that jump but do not change which rate applies.

Is there a minimum corporate tax regardless of profit?

Yes, for an established company with a full 12-month tax period — the daňová licencia (minimum tax) applies if your calculated corporate tax would otherwise fall below it:

With zero expenses, the first 340 EUR minimum only beats the calculated 10% tax below roughly 3,400 EUR turnover. More generally, the minimum can apply at any turnover when deductible expenses or losses leave the calculated profit-based tax below the minimum for that turnover band.

These bands aren't universal, though: the minimum tax does not apply in the company's first tax period (except for a legal successor) or in several other statutory cases such as liquidation or bankruptcy, it's reduced by 50% where at least 20% of employees are people with disabilities, and it's prorated for a tax period shorter than 12 months. See the minimum tax FAQ for the full detail.

What's the all-in effective rate below the 100,000 EUR threshold?

Around 16.3%, before any owner self-payer health insurance — higher at lower turnover. A 10% corporate tax plus 7% dividend tax on after-tax profit gives 16.3%. Add another 1,463.04 EUR/year where the owner has no other qualifying coverage, producing about 20% at 40,000 EUR turnover and 17.8% at 100,000 EUR. An owner insured through another qualifying status should not add that cost again.

For the full walkthrough of how the tax base, minimum tax, and dividend distribution interact — including the exact numbers at the 100,000 EUR cliff and when an s.r.o. beats operating as an SZČO freelancer — see the full s.r.o. company taxation guide.

Calculator

Enter your expected annual revenue to see your exact corporate tax, dividend tax, and net income as a Slovak s.r.o.

Contact us

If you want to discuss whether an s.r.o. is the right structure for your business, feel free to reach out. We offer a free initial consultation.