Slovakia Corporate Income Tax
Detailed corporate income tax rates and rules for Slovakia in 2026.
Slovakia levies corporate income tax at 24% (increased from 21% effective 2025; 15% applies to companies with revenue up to €49,790). A special levy applies to certain regulated industries. Slovakia offers a patent box with a 50% exemption on qualifying IP income.
Standard Rate
24%
Small Business Rate
15%
Additional Notes
Tax losses can be carried forward for 5 years, limited to 50% of the tax base per year. Slovakia implements interest limitation rules, CFC rules, and transfer pricing regulations. R&D super deduction of 100% of qualifying costs is available. Investment incentives include tax relief for large investments in underdeveloped regions.
How Slovakia Corporate Tax compares
Slovakia’s corporate tax rate of 24% is the 108th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Europe’s regional average of 19%.
