🇸🇰 Slovak Republic — s.r.o. Minimum Tax (Daňová Licencia) 2026

Does a Slovak s.r.o. owe tax even with zero profit?

Yes — Slovakia has a minimum corporate tax (daňová licencia) that applies regardless of whether your s.r.o. made a profit, broke even, or ran a loss:

Annual turnover	Minimum tax
Up to 50,000 EUR	340 EUR
Up to 250,000 EUR	960 EUR
Up to 500,000 EUR	1,920 EUR
Up to 5,000,000 EUR	3,840 EUR
Above 5,000,000 EUR	11,520 EUR

When does it actually apply?

Only when your calculated corporate tax (10%, 21%, or 24% of the tax base) would fall below the minimum for your turnover band — the minimum tax then takes over instead of the calculated figure. With zero expenses, the first 340 EUR minimum exceeds 10% of profit only below roughly 3,400 EUR turnover. But a low-margin or loss-making company can trigger the minimum at much higher turnover because the band is selected from turnover while the calculated tax is based on profit.

For a profitable, low-expense s.r.o., the calculated 10–24% corporate tax will usually exceed the minimum. The rule matters most for companies with low or negative taxable profit, including companies that have substantial revenue but nearly matching deductible expenses.

When does the minimum tax not apply, or apply at a reduced amount?

The turnover bands above are the standard full-year amounts, but they are not universal. In particular:

The minimum tax does not apply in the company's first tax period (except where the company is a legal successor), or in several other statutory cases such as a company in liquidation or bankruptcy.
The amount is reduced by 50% where at least 20% of the company's employees are people with disabilities.
For a tax period shorter than 12 consecutive calendar months, the minimum is prorated according to the number of months in the tax period.

The calculator below shows the standard amount for an established company with a full 12-month tax period. If an exemption, the disability-employment reduction, or a short tax period applies to you, the displayed minimum must be adjusted.

For the full corporate tax structure, see the s.r.o. company taxation guide or the corporate tax rate FAQ.