Private limited company
Spoločnosť s ručením obmedzeným s.r.o.Slovakia
What it takes to form, own and run a private limited company in Slovakia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialslov-lex.skRead 10 Oct 2026
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Spoločník ručí za záväzky spoločnosti do výšky svojho nesplateného vkladu zapísaného v obchodnom registri.
Owners
At least 1 · at most 50 · a company may be one
Directors
At least 1 · none need live there · individuals only
Officialslov-lex.skRead 15 Oct 2026
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Štatutárnym orgánom spoločnosti je jeden alebo viac konateľov.
Minimum capital
EUR 5,000
Officialslov-lex.skRead 10 Oct 2026
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Hodnota základného imania spoločnosti musí byť aspoň 5 000 eur.
Formation fee
EUR 220
Officialjustice.gov.skRead 15 Oct 2026
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Návrh na registráciu spoločnosti s ručením obmedzeným, založenej zjednodušeným spôsobom, do obchodného registra, podlieha súdnemu poplatku v zmysle položky č. 17 Sadzobníka súdnych poplatkov (zákon č. 71/1992 Zb.) – 220 eur.
Tax on profit
Varies · 10–24%3 special regimes may apply
Notary needed: NoResident director needed: NoFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- Before the application to enter the company in the Business Register at least 30% of each cash contribution must be paid up, and the paid-up cash contributions together with the contributions in kind handed over must be at least 50% of the statutory minimum basic capital (Commercial Code § 111(1)); a company with one founder may be entered only when its basic capital is fully paid up (§ 111(2)).
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Pred podaním návrhu na zápis spoločnosti do obchodného registra musí sa na každý peňažný vklad splatiť najmenej 30%.
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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Štatutárnym orgánom spoločnosti je jeden alebo viac konateľov.
- Shareholders
- At least 1 · at most 50 · a company may be one
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Spoločnosť môže založiť jedna osoba.
- Members
- At least 1 · at most 50 · one person may form it alone
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Spoločnosť môže založiť jedna osoba.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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Do registra sa ukladajú a) riadne individuálne účtovné závierky, b) mimoriadne individuálne účtovné závierky,
- Audit for a small company
- Not required
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ktorá je obchodnou spoločnosťou a družstvom, ak ku dňu, ku ktorému sa zostavuje účtovná závierka a za bezprostredne predchádzajúce účtovné obdobie sú splnené aspoň dve z týchto podmienok: 1. celková suma majetku presiahla 4 000 000 eur
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the s.r.o. are in our records.
What is public
- Directors
- Public
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Obchodný register a zbierka listín sú každému prístupné; každý má právo po zaplatení súdneho poplatku do nich nahliadať a vyhotovovať si z nich odpisy.
- Shareholders
- Public
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Obchodný register a zbierka listín sú každému prístupné; každý má právo po zaplatení súdneho poplatku do nich nahliadať a vyhotovovať si z nich odpisy.
- Beneficial owners
- To the authorities only
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Obchodný register a zbierka listín sú každému prístupné; každý má právo po zaplatení súdneho poplatku do nich nahliadať a vyhotovovať si z nich odpisy.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–24%+3 regimes
Corporate income tax on the taxable base reduced by the tax loss, Income Tax Act (595/2003) §15(1)(b); band set by taxable income (revenue) of the period
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21 % pre daňovníka neuvedeného v bode 1a. alebo bode 1c.
Special regimes that may apply
- Oslobodenie príjmov z odplát za poskytnutie práva na použitie alebo za použitie vynálezu, technického riešenia a softvéru ip box · 50% exempt
Corporate taxpayers under § 2(d) point 2, and permanent establishments under § 2(e) point 3 where the right is functionally connected to the establishment, on royalties for patents, utility models or software resulting from their own research and development Zákon č. 595/2003 Z. z. o dani z príjmov, § 13a - Oslobodenie príjmov z predaja výrobkov, pri ktorých výrobe sa využil patent alebo úžitkový vzor ip box · 50% exempt
Corporate taxpayers selling products made wholly or partly using a patent or utility model resulting from their own research and development Zákon č. 595/2003 Z. z. o dani z príjmov, § 13b - Podiel na zisku (dividenda), ktorý nie je predmetom dane holding · 100% exempt
Corporate taxpayers receiving a profit share or dividend from a company or cooperative, including a reverse hybrid entity, together with settlement shares, liquidation balances and silent partner profit shares Zákon č. 595/2003 Z. z. o dani z príjmov, § 12 ods. 7 písm. c)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Slovakia
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Winding-up with liquidation: the partners or the competent company body decide the dissolution and appoint a liquidator, the company enters liquidation on the liquidator's entry in the Business Register (with a deposit for the liquidator's fee lodged with a notary first) and trades as 'v likvidácii'; the liquidator notifies and calls creditors, settles claims, and no earlier than six months after the notice of entering liquidation draws up the final accounts, final report and distribution proposal; once approved (deemed approved after 60 days) the liquidator pays out the balance and applies for deletion from the Business Register, and the company ends on deletion. A company is dissolved without liquidation if its whole assets pass to a legal successor.
Quote
Spoločnosť zaniká ku dňu výmazu z obchodného registra, ak tento zákon neustanovuje inak.
- Statutory fee
- Not in our records
Every business in Slovakia
VAT
- Standard rate
- 23%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Payment and banking services
5 services name Slovakia on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Spoločnosť s ručením obmedzeným (s.r.o.)
- ISO 20275 code
- VSZSSecondary GLEIF, Entity Legal Forms code list