Slovakia - Company tax
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* Information not yet provided by national authorities
The company income tax rate for Slovakia is 22% from the tax base lowered by tax loss. This tax rate is diminished to 21% for the tax period beginning from 1 January 2017 at the earliest.
When you set up your business entity, you should ensure that you do the following:
What profits do you pay company income tax on?
Taxable profits include the money your company makes from:
- Doing business
- Doing other activities
- Selling assets for more than they cost (chargeable gains)
- other utilization of company´s property
If your company is based in Slovakia, the object of taxation in the Slovak Republic is the income (proceeds) coming from the sources in the Slovak Republic and from the sources abroad.
If your company isn't based in Slovakia, the object of taxation in the Slovak Republic is the income (proceeds) coming from the sources in the Slovak Republic (§ 16 of the Slovak income tax law).
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