Slovakia
Slovakia: 6 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Slovakia
The 6 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Slovakia is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s3rdWorld-leading exports Central heating boilersCentral heating boilers other than those of heading 8402US$743 m · 11.3% of world exports of 134 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Slovakia. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Slovakia.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Slovakia: where to register, file and check.
Blocs and agreements
The trade arrangements Slovakia belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- European Union: internal market and customs union
- Single market · since 2004
Covers goods, services, establishment, capital, movement of people, a common external tariff.
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EU Member State since 2004, Euro area member since 2009, Schengen area member since 2007 and more about Slovakia’s participation in the EU.
- European Union: VAT territory
- Inside it
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‘Community’ and ‘territory of the Community’ mean the territories of the Member States as defined in point (2);
- Euro area
- Monetary union · since 2009
Covers a common currency.
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EU Member State since 2004, Euro area member since 2009, Schengen area member since 2007 and more about Slovakia’s participation in the EU.
- Schengen area
- Free movement area · since 2007
Covers movement of people.
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EU Member State since 2004, Euro area member since 2009, Schengen area member since 2007 and more about Slovakia’s participation in the EU.
- European Economic Area
- Single market
Covers goods, movement of people, services, establishment, capital.
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which now covers the EU and its 27 Member States, and three of the four EFTA members: Norway, Iceland and Liechtenstein.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 24%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Slovakia, and when it must register, as the tax authority states it.
- Standard rate
- 23%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Tax calendar
When the main returns and payments fall due in Slovakia, tax year 2026, as the tax authority states it.
- Corporate tax return
- 3 months after the end of the tax year · each year
Income Tax Act §49(2): the tax return is filed within three calendar months after the end of the tax period — 31 March for a calendar tax period. Under §49(3) the taxpayer may extend this by up to three calendar months by notifying the tax office, or by up to six calendar months where the income includes taxable income from foreign sources.
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Daňové priznanie sa podáva do troch kalendárnych mesiacov po uplynutí zdaňovacieho obdobia
- Corporate tax, final payment
- 3 months after the end of the tax year · each year
Income Tax Act §49(2): the tax must be paid within the deadline for filing the tax return, which is three calendar months after the end of the tax period — 31 March for a calendar tax period.
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V lehote na podanie daňového priznania alebo hlásenia je povinný platiteľ dane, daňovník, dedič alebo osoba podľa osobitného predpisu122aa) daň aj zaplatiť.
- Corporate tax, instalments
- 31 March · each quarter
Income Tax Act §42: a taxpayer whose last known tax liability exceeded EUR 5,000 pays advances; if it did not exceed EUR 16,600 the advances are quarterly at one quarter of the last known liability, payable by the end of each calendar quarter (31 March, 30 June, 30 September, 31 December); if it exceeded EUR 16,600 the advances are monthly at one twelfth, payable by the end of each calendar month. The rule records the standard quarterly case, first date 31 March.
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Štvrťročné preddavky na daň sú splatné do konca každého kalendárneho štvrťroka.
- Personal income-tax return
- 3 months after the end of the tax year · each year
Income Tax Act §49(2): the tax return is filed within three calendar months after the end of the tax period — 31 March for a calendar tax period. An employee whose employer carries out the annual reconciliation for him is not required to file; §49(3) allows the same extension of up to three, or six, calendar months.
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Daňové priznanie sa podáva do troch kalendárnych mesiacov po uplynutí zdaňovacieho obdobia
- Personal income tax, final payment
- 3 months after the end of the tax year · each year
Income Tax Act §49(2): the tax must be paid within the deadline for filing the tax return, which is three calendar months after the end of the tax period — 31 March for a calendar tax period.
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V lehote na podanie daňového priznania alebo hlásenia je povinný platiteľ dane, daňovník, dedič alebo osoba podľa osobitného predpisu122aa) daň aj zaplatiť.
- Personal income tax, instalments
- 31 March · each quarter
Income Tax Act §42 applies to advance payments on income tax: quarterly advances at one quarter of the last known liability are payable by the end of each calendar quarter, and where the last known liability exceeded EUR 16,600 monthly advances at one twelfth are payable by the end of each calendar month. Employees make no advances; the employer withholds tax from wages. The rule records the standard quarterly case, first date 31 March.
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Štvrťročné preddavky na daň sú splatné do konca každého kalendárneho štvrťroka.
- VAT return
- Day 25 of the following month · each month
VAT Act §77(1): the tax period of a payer is the calendar month; under §77(2) a payer whose turnover for the preceding twelve consecutive calendar months did not exceed EUR 100,000 may opt for the calendar quarter. §78(2)(a): the payer files the VAT return within 25 days after the end of each tax period and pays the tax liability within the same deadline. The rule records the standard monthly case, so the return is due by the 25th of the following month.
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je povinný podať daňové priznanie do 25 dní po skončení každého zdaňovacieho obdobia a v tej istej lehote je povinný zaplatiť vlastnú daňovú povinnosť
- Payroll withholding
- 5 days after the end of the month · each month
Income Tax Act §35(6): the employer remits the advances on tax, reduced by the tax bonus, no later than five days after the day on which the taxable wage is paid, transferred or credited to the employee's account, unless the tax office determines otherwise on request. The rule records five days after the month as the outer limit for a payroll paid at month end; where the wage is paid earlier the five days run from the payment day. §49(2) requires the monthly report of advances withheld (prehľad) to be filed by the end of the calendar month for the preceding calendar month.
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odvedie preddavky na daň znížené o úhrn daňového bonusu podľa odseku 5 najneskôr do piatich dní po dni výplaty, poukázania alebo pripísania zdaniteľnej mzdy zamestnancovi k dobru
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Slovakia yet.
Economy and trade
What it exports
Goods Slovakia exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Slovakia’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 27.7% | 31.8% | 31.4% | US$37.2 bn |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 HS 8708 | 5.4% | 6.2% | 6.5% | US$7.7 bn |
| Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 HS 8517 | 2.4% | 2.8% | 2.9% | US$3.5 bn |
| Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus HS 8528 | 3.3% | 2.8% | 2.8% | US$3.3 bn |
| New pneumatic tyres, of rubber HS 4011 | 1.8% | 1.8% | 2.3% | US$2.7 bn |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 2.2% | 1.8% | 1.7% | US$2 bn |
| Electrical energy HS 2716 | 3.4% | 1.3% | 1.6% | US$1.9 bn |
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HS 8544 | 1.5% | 1.5% | 1.5% | US$1.7 bn |
| Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles HS 8512 | 0.99% | 1.2% | 1.3% | US$1.5 bn |
| Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters HS 8414 | 1.0% | 0.98% | 1.0% | US$1.2 bn |
Total goods exports, 2024: US$118.4 bn. The ten largest headings are shown.