Slovakia Corporate Tax Calculator 2026
Calculate Corporate Income Tax (CIT) in Slovakia. Standard rate 21%, micro-enterprise rate 10% for companies with annual turnover below EUR 250,000 and taxable profit below EUR 100,000.
Slovakia Tax System
Corporate Income Tax (CIT) in Slovakia is levied at 21% for most companies. Micro-enterprises (turnover below EUR 250K, profit below EUR 100K, no related parties) may elect a reduced rate of 10%. Dividends paid to shareholders are subject to 7% withholding tax. The accounting period is typically the calendar year.
2026 Rates: CIT 21% standard, 10% micro-enterprise, dividend WHT 7%.
Slovakia Corporate Tax Calculator 2026 — CIT 21%, Micro 10%
Calculate CIT in Slovakia 2026. Standard 21%, micro-enterprise 10% for turnover below EUR 250K.
Taxable Profit100 000 €
Standard Rate (21%)21 000 €
Micro-Enterprise (10%)10 000 €
Selected: 21%21 000 €
Profit After Tax79 000 €