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Slovakia at a glance
Slovakia is an EU member state with its own national company forms and registration rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.
Company types in Slovakia
- s.r.o. (spolocnost s rucenim obmedzenym) The most popular vehicle: at least one shareholder and one director, EUR 5,000 minimum capital (EUR 750 per member) which can be declared rather than deposited, and liability capped at the capital.
- a.s. (akciova spolocnost) Joint-stock company for larger ventures or equity raises. Requires EUR 25,000 minimum capital.
Company formation in Slovakia: key facts (last reviewed July 2026)
- Corporate tax
- For tax periods beginning from 1 January 2025, taxable revenue determines the corporate income tax rate: 10% where it does not exceed EUR 100,000, 21% above EUR 100,000 up to EUR 5 million, and 24% above EUR 5 million. The selected rate applies to the tax base; these are not progressive profit bands. A minimum tax (licence) and the applicable tax on dividends are separate.
- VAT rate
- Standard VAT (DPH) is 23%, raised from 20% on 1 January 2025, with reduced rates of 19% and 5%. Registration is mandatory above EUR 50,000 of turnover.
- Dividends & payroll taxes
- Dividends to individuals are taxed at 7% for profits generated from 2025 (2024 profits carried 10%). Personal income tax runs 19% and 25%, and employer social and health contributions add about 36%, among the heaviest payroll wedges in the EU.
- Minimum share capital
- EUR 5,000 for an s.r.o., with each shareholder contributing at least EUR 750. The capital may be declared as paid up rather than deposited in a bank. A joint-stock company (a.s.) requires EUR 25,000.
- Setup time
- Usually about 1 to 3 weeks. Once a complete electronic application is filed, the Commercial Register court registers the company within roughly 2 business days, but notarising the deed and securing the trade licence add time.
- Remote setup
- Yes. An s.r.o. can be incorporated entirely remotely with a notarised and apostilled power of attorney. Traditional banks often require the director in person, while fintech accounts (Revolut Business) open online.
- Director / residency
- At least one director is required, with no Slovak residency obligation for EU, EEA or OECD citizens; directors from outside the EU/OECD generally need a residence permit. Every director provides a clean criminal record.
- Banking options
- Slovak banks (Slovenska sporitelna, Tatra banka, VUB, CSOB) typically require in-person verification of a non-resident director; fintechs (Revolut Business, Wise, N26) open remotely. Because s.r.o. capital can be declared, a bank account is not strictly required to register.
- Our formation service
- from around €100 to €200 (estimated). You get a fixed quote in your free plan before you commit.
Slovakia uses the euro and is in both the EU single market and Schengen. The 10% rate for companies with taxable revenue up to EUR 100,000 is among the most founder-friendly small-company rates in Central Europe. Note the 2025 changes: VAT rose to 23%, a 24% top corporate rate was added, and a financial transaction tax took effect.
How to register a company in Slovakia
Step by step, this is how a Slovakia formation actually runs:
- Prepare the s.r.o. documents. Articles, specimen signatures and the registered office consent; a notarised, apostilled power of attorney enables remote signing.
- Declare the capital. The EUR 5,000 minimum is declared by the capital administrator; no bank deposit certificate is required.
- Trade licence. Free trades are registered electronically at no fee; regulated trades need qualifications.
- Commercial Register filing. For an ordinary first court entry of an s.r.o., the registration application fee is EUR 220. The notary-registrator route has its own remuneration and does not add the court registration fee. Confirm the route and processing time for your case.
- Tax registration and banking. Income-tax registration is automatic; VAT registration is separate, and banks may want the director in person while fintechs onboard remotely.
We can help coordinate documents, address requirements and filings with licensed local counsel. The steps and timing depend on your company and circumstances.
What company formation in Slovakia costs
An ordinary first court registration of an s.r.o. costs EUR 220. Electronic notification of free trades is free. If you use a notary as registrar, the notary’s remuneration applies instead of the court registration fee. Obtain a quote for the chosen route. A registered office service runs around EUR 100 to 300 a year. Accounting for a small s.r.o. typically costs EUR 100 to 250 a month. These service prices are indicative.
Plan your Slovak company formation
Tell us where you live and what you are building. Our formation service fee is from around €100 to €200 (estimated). We help you compare structures and prepare a quote with the scope, costs and expected timing. Government charges, capital and ongoing services are separate unless included in that quote.
Get your free planWho can form a company in Slovakia
Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Slovakia. The director and residency information above identifies the main formation conditions to review.
Slovakia fits founders serving Central European clients who want a eurozone s.r.o. with modest setup costs. The reintroduced minimum tax and the declared EUR 5,000 capital make it slightly less lean than Czechia for a dormant or very small vehicle.
After registration: what Slovakia expects each year
Financial statements are filed via the tax return, due within three months of year end with extensions available, and are published in the register of financial statements. VAT returns are monthly at first. Note the minimum tax (tax licence) reintroduced from 2024, from EUR 340 upward by turnover, payable even in loss years.
Plan beyond the registration fee
Use these guides alongside the national rules for your company. The cost and filing examples cover Estonia, Ireland and Portugal.
Slovakia and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. A national company in Slovakia is available under existing rules, but a later EU Inc conversion would depend on the adopted law and eligibility. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.
Sources and review scope
Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
Topics checked
These dates apply to the named topics. Other figures and indicative service prices have separate review needs.
- First s.r.o. court registration fee Checked . Source 1
- Notary-registrator fee route Checked . Source 1
- Corporate tax rate selection by taxable revenue Checked . Source 1
Reference links
- taxsummaries.pwc.com/slovak-republic/corporate/taxes-on-corporate-income
- ey.com/en_gl/technical/tax-alerts/slovakia-increases-vat-rate
- justice.gov.sk/faq/je-pre-navrh-na-zapis-spolocnosti-s-rucenim-obmedzenym-zalozenej-zjednodusenym-sposobom-do-obchodneho-registra-upraveny-osobitny-sudny-poplatok
- justice.gov.sk/faq/je-potrebne-za-zapis-spolocnosti-s-rucenim-obmedzenym-registratorom-notarom-uhradit-odmenu-notara-aj-sudny-poplatok
- podpora.financnasprava.sk/929575-sadzba-dane
Frequently asked questions
Can a foreigner open a company in Slovakia?
At least one director is required, with no Slovak residency obligation for EU, EEA or OECD citizens; directors from outside the EU/OECD generally need a residence permit. Every director provides a clean criminal record.
How long does company formation in Slovakia take?
Usually about 1 to 3 weeks. Once a complete electronic application is filed, the Commercial Register court registers the company within roughly 2 business days, but notarising the deed and securing the trade licence add time.
What corporate tax does a company in Slovakia pay?
The headline summary is 10%, 21% or 24% by revenue, with standard VAT of 23%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.
Can I form a company in Slovakia remotely?
Yes. An s.r.o. can be incorporated entirely remotely with a notarised and apostilled power of attorney. Traditional banks often require the director in person, while fintech accounts (Revolut Business) open online.
What does it cost to form a company in Slovakia?
An ordinary first court registration of an s.r.o. costs EUR 220. Our formation service fee is from around €100 to €200 (estimated). Government charges, capital and ongoing services must be budgeted separately unless the written quote includes them.