Slovakia Corporate Tax Calculator 2026 (21%)
Estimate corporate income tax in Slovakia on any profit: tax due, effective rate and profit after tax, with the 21% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Slovakia
Taxable income (revenues) up to EUR 100,000 in the tax period: a flat 10% on taxable profit. Taxable income (revenues) above EUR 100,000 up to EUR 5 million: a flat 21% on taxable profit. Taxable income (revenues) above EUR 5 million: a flat 24% on taxable profit.
Tax period 2026 (usually the calendar year)
10% / 21% / 24% depending on revenue band (whole tax base taxed at one rate); minimum tax licence from EUR 340
Who qualifies for the lower rates
- The rate is chosen by the size of taxable income (revenues) in the period and applied to the whole tax base - these are not progressive slices.
- Rates from 1 Jan 2025: 10% (was 15% up to EUR 60,000 in 2024), 21%, and new 24% above EUR 5 million.
- The EUR 11,520 tax-licence bracket for companies above EUR 5 million is new in 2026.
- The calculator applies the higher of computed CIT and the tax licence if the minimum is modelled.
Local taxes and minimum taxes
No local corporate income tax.
Minimum tax (tax licence) 2026: EUR 340 (revenues up to EUR 50,000), EUR 940 (EUR 50,000-250,000), EUR 1,920 (EUR 250,000-500,000), EUR 3,840 (EUR 500,000-5m), EUR 11,520 (above EUR 5m). QDMTT for groups >= EUR 750m not modelled.
Filing and payment
Return with financial statements within 3 months after year end (extendable by 3 or 6 months by notice); monthly or quarterly advances if last liability above EUR 5,000
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Slovakia?
Taxable income (revenues) up to EUR 100,000 in the tax period: a flat 10% on taxable profit. Taxable income (revenues) above EUR 100,000 up to EUR 5 million: a flat 21% on taxable profit. Taxable income (revenues) above EUR 5 million: a flat 24% on taxable profit.
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €21,000.00 of tax, an effective rate of 21%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
The rate is chosen by the size of taxable income (revenues) in the period and applied to the whole tax base - these are not progressive slices. Rates from 1 Jan 2025: 10% (was 15% up to EUR 60,000 in 2024), 21%, and new 24% above EUR 5 million. The EUR 11,520 tax-licence bracket for companies above EUR 5 million is new in 2026. The calculator applies the higher of computed CIT and the tax licence if the minimum is modelled.
When is the corporate tax return due?
Return with financial statements within 3 months after year end (extendable by 3 or 6 months by notice); monthly or quarterly advances if last liability above EUR 5,000
Does the estimate include local taxes and minimum taxes?
No local corporate income tax. Minimum tax (tax licence) 2026: EUR 340 (revenues up to EUR 50,000), EUR 940 (EUR 50,000-250,000), EUR 1,920 (EUR 250,000-500,000), EUR 3,840 (EUR 500,000-5m), EUR 11,520 (above EUR 5m). QDMTT for groups >= EUR 750m not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Slovak Republic - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 9 September 2026) — PwC
- Slovak Republic - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
- Slovak Republic - Corporate - Significant developments — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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