Slovakia Corporate Income Tax & Minimum Tax (Daňova Licencia) Calculator
Calculate Slovak Corporate Income Tax (Daň z príjmov pravnických osob) under the 15% preferential SME rate or 21% standard rate, evaluate the reintroduced Minimum Corporate Tax (Daňova licencia) under the 2024 consolidation package, R&D super-deductions, and the revised 10% dividend tax.
Corporate Tax Assessment
Accounting Profit (Hospodarsky výsledok): €0.00
Adjusted Tax Base (Zaklad dane): €0.00
Applicable CIT Rate: 21% Standard
Computed Corporate Tax: €0.00
Mandatory Minimum Tax (Daňova licencia): €0.00
Final CIT Payable (Greater of Tax or License): €0.00
Net After-Tax Company Profit: €0.00
Dividend Withholding Tax (10% on 2024 profits): €0.00
Net Dividend Received by Shareholder: €0.00
Slovakia Corporate Tax Provisions & 2024 Minimum Tax
Governed by Act No. 595/2003 Coll. on Income Tax as amended by the public finance consolidation legislation:
- 15% Preferential SME CIT Rate: Companies and micro-taxpayers with annual taxable revenue up to €60,000 qualify for a reduced 15% corporate income tax rate. For revenue exceeding €60,000, the standard 21% rate applies to the entire tax base.
- Reintroduced Minimum Tax (Daňova licencia): Commencing in 2024, all legal entities must pay a statutory minimum tax even if operating at an accounting loss or zero tax base:
- Revenue up to €50,000: €340 / year
- Revenue €50,000 to €250,000: €960 / year
- Revenue €250,000 to €500,000: €1,920 / year
- Revenue over €500,000: €3,840 / year
- 10% Dividend Withholding Tax: The tax rate on dividend distributions paid to individuals from profits generated in taxable periods starting January 1, 2024, was increased from 7% to 10%.
📊 Zakonna Porovnavacia Matrica Slovenska (Statutory Summary)
| Zakonna Položka / Zložka | VypoÄítana Hodnota |
|---|---|
| Hlavný Výsledok / Čista Čiastka | 0,00 € |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.