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Slovakia Business Formation

Register a Company in Slovakia Euro, EU Market, Low Small-Company Tax

A Slovak s.r.o. gives you a eurozone company next to Vienna, with 10% corporate tax on small revenues. The 2026 rules add a notarial or attorney step, and a company still does not give you residence.

In short

The usual company is the s.r.o. (limited liability company): €5,000 minimum capital, of which at least €2,500 (and 30% of each cash contribution) must be paid before registration — a single-member s.r.o. pays all €5,000. Since 17 August 2026 the founding document must be a notarial deed or authorised by an attorney; filing is electronic only, the court fee is €220 and the court decides within 2 working days of a complete filing. Corporate tax is 10% if revenue is up to €100,000, 21% standard and 24% above €5 million, with a minimum tax from €340 a year. Dividends to individuals are taxed at 7% (5% or 15% withholding for US shareholders under the treaty). VAT is 23%, with registration after €50,000 of turnover. US owners usually file Form 5471; the 21% rate can meet the US high-tax test, the 10% rate cannot. Non-EU founders who want to live in Slovakia need residence for business, now applied for at an embassy with a quota.

Slovak company: key facts

Last verified 28 September 2026
Usual company types.r.o.: €5,000 minimum capital (€750 per member); before registration at least 30% of each cash contribution and €2,500 in total must be paid — a single-member s.r.o. pays the full €5,000# Source: Podnikajte.sk - Založenie a vznik s.r.o. v roku 2026 · Podnikajte.sk - Základné imanie v s.r.o., a.s., j.s.a a družstvách
Joint-stock companiesa.s. €25,000 (30% paid before registration); simple joint-stock company (j.s.a.) from €1# Source: Podnikajte.sk - Základné imanie v s.r.o., a.s., j.s.a a družstvách
RegistrationElectronic filing only, court fee €220; since 17 August 2026 the founding document must be a notarial deed or authorised by an attorney, and a notary can register the company; the court decides within 2 working days of a complete filing# Source: Pravnenoviny.sk - Prvý zápis s.r.o. do obchodného registra stojí u notára 220 eur · ePravo.sk - Nový zákon o obchodnom registri: zápisy s povinnou účasťou notárov a advokátov · Podnikajte.sk - Založenie a vznik s.r.o. v roku 2026
Name reservationSince 17 August 2026 a company name can be reserved for 60 days for €50# Source: ePravo.sk - Obchodný register po novom od 17.8.2026
Trade licence (živnosť)Free online (€7 on paper) and issued within 3 working days — but non-EU citizens first need residence for business or permanent residence# Source: Podnikajte.sk - Živnostenské podnikanie cudzincov na Slovensku · Tatra banka - Voľná živnosť
Corporate tax10% if taxable revenue is up to €100,000, 21% standard, 24% if revenue exceeds €5 million — the rate applies to the whole profit# Source: Finančná správa - Sadzba dane (podpora)
Minimum tax€340 to €11,520 a year depending on revenue (2026)# Source: Podnikajte.sk - Sadzby dane z príjmov PO a daňová licencia 2026
Transaction tax0.4% on company payments (capped at €40 each) and 0.8% on cash withdrawals since April 2025; sole traders exempt from 2026# Source: Pravnenoviny.sk - Transakčná daň sa čoskoro zruší
Dividend tax7% on dividends from profits made since 2025 (10% for 2024 profits)# Source: PwC Worldwide Tax Summaries - Slovak Republic individual taxes · Forvis Mazars Slovakia - Dividend payment obligations in 2026
VAT23% standard since 2025 (19% and 5% reduced); registration after €50,000 of turnover in a calendar year, or at once above €62,500# Source: PwC Worldwide Tax Summaries - Slovak Republic other taxes · Podnikajte.sk - Registrácia pre DPH od roku 2025
E-invoicingVAT payers file a transaction-level control statement; structured e-invoicing becomes mandatory for domestic B2B from 1 January 2027# Source: Finančná správa - Kontrolný výkaz a podanie · KPMG TaxNewsFlash - Slovakia VAT e-invoicing implementation 2027
Beneficial ownersEvery company registers its beneficial owners in the Commercial Register; companies with public contracts above €100,000 also join the public-sector partners register# Source: Podnikajte.sk - Zápis konečného užívateľa výhod do obchodného registra – najčastejšie otázky · Podnikajte.sk - Kedy je zápis do RPVS povinný?
Tax returnDue 3 months after year-end; can be extended by 3 months (6 with foreign income)# Source: PwC Worldwide Tax Summaries - Slovak Republic corporate income
US tax treatyIn force since 1993; dividend withholding 5% (US company with 10%+) or 15%# Source: IRS - Slovak Republic tax treaty documents · PwC Worldwide Tax Summaries - Slovak Republic withholding taxes
US filing for an s.r.o.US owners usually file Form 5471; an s.r.o. can elect its US tax classification (Form 8832), an a.s. cannot# Source: IRS - FBAR · 26 CFR 301.7701-2 (Cornell LII)
US anti-deferral taxGILTI is renamed NCTI from 2026; the high-tax exception still needs 18.9% — the 21% rate can qualify, the 10% rate cannot# Source: Greenback Tax Services - GILTI high-tax exception

Download these facts (CSV)

Not American?

Canadians, Australians, Brits and other non-EU citizens: the same rules apply

Slovak company law is the same for every foreign founder. A few points differ for Americans:

  • Canada
  • Australia
  • New Zealand
  • United Kingdom
  • Japan
  • South Korea
  • + other visa-free countries
Living in SlovakiaA company does not give you residence; residence for business is applied for at a Slovak embassy (8 a year in Washington).
Tax treatyThe 1993 US–Slovakia treaty sets dividend withholding at 5% (US company with 10%+) or 15%.
Documents from abroadNeed an apostille; the US, Canada (since 11 Jan 2024), the UK, Australia and NZ issue them. Signatures on powers of attorney need verification plus an apostille, and documents need official Slovak translations.Source: HCCH: Apostille Convention status table

At a Glance

Slovak Company Formation in Numbers

€5,000Minimum s.r.o. capital (€2,500 paid before registration)
€220Court fee for registration (electronic only)
10% / 21%Corporate tax — revenue up to €100,000 / standard
23%Standard VAT rate since 2025

Why Slovakia

Why Americans Register Companies in Slovakia

Slovakia offers a eurozone company inside the EU single market, an hour from Vienna, with a 10% corporate rate for companies with revenue up to €100,000 and a 7% dividend tax. Its car plants (Volkswagen, Kia, Stellantis, Jaguar Land Rover) and IT centres give it a strong supplier and services base.

The trade-offs: frequent tax changes (new VAT, corporate and transaction taxes since 2025), a minimum tax even in loss years, monthly VAT control statements, paperwork in Slovak and residence permits for founders that now go through embassy quotas.

Business Structures

Which Entity Type Is Right for You?

Most Common

Limited Liability Company

s.r.o. — spoločnosť s ručením obmedzeným

Up to 50 members, at least €750 each. Managed by one or more executives (konateľ). The old limits on single-member companies were repealed in August 2026. Can elect its US tax classification.

Min. capital
€5,000
Paid before registration
€2,500 (all €5,000 if one member)
Startups

Simple Joint-Stock Company

j.s.a.

Capital from €1, fully paid — designed for start-ups and investors.

Min. capital
€1
Larger Businesses

Joint-Stock Company

a.s. — akciová spoločnosť

For larger companies; always a corporation for US tax.

Min. capital
€25,000 (30% paid before registration)
Sole Traders

Trade Licence

Živnosť

Free online (€7 on paper) and issued within 3 working days — but non-EU citizens first need residence for business or permanent residence. The owner is personally liable.

Liability
Unlimited
Foreign Companies

Branch

Organizačná zložka

A branch of a foreign company is entered in the Commercial Register; the parent stays liable.

Corporate Tax

Slovakia's Corporate Tax — 10%, 21% and 24% by Revenue

The rate depends on taxable revenue, not profit, and applies to the whole profit: 10% if revenue is up to €100,000, 21% as standard and 24% above €5 million. A company with €80,000 of profit almost certainly has more than €100,000 of revenue and pays 21%. A minimum tax applies even with a loss: €340 to €11,520 a year depending on revenue (2026). 0.4% on company payments (capped at €40 each) and 0.8% on cash withdrawals since April 2025; sole traders exempt from 2026.

10%Revenue up to €100,000
21%Standard rate
24%Revenue above €5 million
7%Dividend tax for individuals
The US–Slovakia tax treaty

In force since 1993; dividend withholding 5% (US company with 10%+) or 15%. With 21% corporate tax and 7% dividend tax, €100,000 of profit leaves about €73,470 for an individual shareholder (26.5% in total).

US citizens & Green Card holdersUS tax obligations for Slovak company owners

US citizens and Green Card holders are taxed on worldwide income. US owners usually file Form 5471; an s.r.o. can elect its US tax classification (Form 8832), an a.s. cannot. GILTI is renamed NCTI from 2026; the high-tax exception still needs 18.9% — the 21% rate can qualify, the 10% rate cannot. Report Slovak accounts on the FBAR.

Step by Step

How to Register a Company in Slovakia

  1. Plan the structure

    s.r.o., j.s.a. or a.s. — and the US classification (Form 8832) before you start.

  2. Reserve the name (optional)

    Since 17 August 2026 a company name can be reserved for 60 days for €50.

  3. Sign the founding document

    Since 17 August 2026 as a notarial deed or authorised by an attorney (a simplified founding exists for small companies with standard activities). Powers of attorney signed in the US need verified signatures and an apostille.

  4. Pay in the capital

    At least €2,500 — or the full €5,000 for a single-member company — to the person administering the contributions, who confirms it in a statement.

  5. Register the company

    Electronic filing by a notary, lawyer or the founders, with the court fee of €220 and proof of the registered office. The court decides within 2 working days of a complete filing; a notary can also act as registrar.

  6. Tax, VAT and bank

    Register for tax, VAT when needed and open a business account. Report beneficial owners in the Commercial Register.

Want to live in Slovakia and run the company? See the residence routes on our Slovakia page.

Costs & Fees

What Does It Cost to Register a Company in Slovakia?

Cost itemNotesAmount
Court feeFirst registration of an s.r.o., electronic only (same if a notary registers)€220
Notary as registrarOptional route since August 2026€220 + VAT
Founding documentNotarial deed (estimate) or attorney authorisationabout €100–150 for a deed
Name reservationOptional, 60 days€50
Share capitalPaid before registration (stays in the company)€2,500–5,000
Law-firm packageExample 2026 price including the court feeabout €470

Official fees 2026; market prices vary. Sources: Ministry of Justice fee rules and law-firm price lists (see the fact-check register)

After Registration

Post-Registration Requirements

  • Tax return

    Due 3 months after year-end; can be extended by 3 months (6 with foreign income). Financial statements are filed with it through the tax portal.

  • VAT

    23% standard since 2025 (19% and 5% reduced); registration after €50,000 of turnover in a calendar year, or at once above €62,500. Returns are monthly at first; quarterly is possible after 12 months with turnover under €100,000.

  • Control statement and e-invoicing

    VAT payers file a transaction-level control statement; structured e-invoicing becomes mandatory for domestic B2B from 1 January 2027.

  • Beneficial owners

    Every company registers its beneficial owners in the Commercial Register; companies with public contracts above €100,000 also join the public-sector partners register.

  • Employees

    Register with the Social Insurance Agency and a health insurer; contributions are 14.4% for employees and 36.2% for the employer (2026).

Expert Notes

What Americans Should Know Before Registering in Slovakia

  • The 10% rate is about revenue

    Once revenue passes €100,000, the whole profit is taxed at 21%.

  • Budget for the minimum tax

    You pay at least €340 a year even with a loss — more as revenue grows.

  • Watch NCTI at 10%

    A small Slovak company taxed at 10% falls below the US 18.9% high-tax threshold — get US advice before choosing a structure.

  • A company does not give you residence

    Residence for business now starts at an embassy with a business plan in Slovak and a quota — plan this before you incorporate.

Registering a Slovak company is right for you if…

  • You want a eurozone EU company with access to the Vienna region.
  • You can work with a Slovak accountant for VAT control statements and the 2027 e-invoicing rules.
  • You have US tax advice on Form 5471, NCTI and check-the-box.
  • You have a residence plan if you will live in Slovakia.

We work with Slovak lawyers, notaries and accountants who set up companies for American founders and coordinate with US tax advisers. Before engaging any firm, check its client reviews on LocalVouch.

FAQ

Frequently asked questions

How much capital do I need for a Slovak s.r.o.?

€5,000 in total, at least €750 per member. Before registration at least €2,500 must be paid in (and 30% of each cash contribution); a single-member s.r.o. must pay the full €5,000.

Do I need a notary?

Since 17 August 2026 the founding document must be a notarial deed or authorised by an attorney, except under the simplified founding for small standard companies. A notary can also register the company directly.

What is the corporate tax rate in Slovakia?

10% if taxable revenue is up to €100,000, 21% as standard and 24% if revenue exceeds €5 million — applied to the whole profit. A minimum tax of €340 to €11,520 a year applies.

When do I need to register for VAT?

After €50,000 of turnover in a calendar year (from the following 1 January), or at once if turnover exceeds €62,500. The standard rate is 23%.

Can an American get a trade licence (živnosť)?

Only with residence for business or permanent residence. Since July 2025 the business permit is applied for at a Slovak embassy, with a quota of 8 a year at the embassy in Washington.

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Written by US GO EU Team SlovakiaResearched from official Slovak sources · How we research and update

✓ Facts verified 28 September 2026

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