Company Formation & Entity Setup in Slovakia

S.r.o. and a.s. incorporation, Commercial Register filing, and post-formation compliance setup reflecting the 2026 fiscal consolidation changes.

Slovakia Reviewed September 2026

Currency

EUR (eurozone member since 2009)

Legal forms

S.r.o. · A.s.

Minimum share capital

S.r.o.: €5,000 · A.s.: €25,000

Registration body

Commercial Register, via notarial deed

Formation timeline

2–4 weeks

Corporate tax rate

10% up to €100,000 · 21% from €100,000 to €5M · 24% above €5M (2026)

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How company formation works in Slovakia

Slovakia applies a three-tier corporate income tax structure: 10% for taxable income up to €100,000, 21% for income between €100,000 and €5 million, and 24% above €5 million — among the highest top rates in Central Europe. A new minimum corporate tax band for 2026 raises the minimum tax for companies exceeding €5 million in taxable income from €3,840 to €11,520 annually, payable regardless of actual profit.

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Matched to your business objective

S.r.o.

Liability

Limited to company assets

Min. capital

S.r.o.: €5,000 · A.s.: €25,000

The standard vehicle for an operating subsidiary of a foreign company — the default choice for most market-entry engagements in Slovakia.

A.s.

Liability

Limited to company assets

Min. capital

S.r.o.: €5,000 · A.s.: €25,000

Used for larger operations, more formal governance needs, or entities seeking to raise capital publicly.

Branch

Liability

None separate — the foreign parent company bears full liability

Min. capital

None — no separate capital requirement

Useful for testing the Slovakia market before committing to a subsidiary, or for keeping a single legal entity across borders. Creates a taxable presence — profits are generally taxed in Slovakia.

Representative office

Liability

N/A — not a registered legal entity in most cases

Min. capital

None

For market research and liaison activity only — cannot sign contracts, invoice, or trade locally in most jurisdictions.

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What it takes to register, and how long

Formation runs through the Commercial Register, via notarial deed, typically taking 2–4 weeks.

New progressive personal income tax brackets — — 30% and 35% added above the existing 19%/25% bands, affecting equity compensation and earn-out structures for senior employees
Employee health insurance increased and uncapped — — from 4% to 5% of gross salary with no maximum assessment base, unlike social insurance which remains capped
Extended employer-paid sick leave — — from 10 to 14 days before Social Insurance Agency compensation begins, effective 2026
Tripled minimum corporate tax — for companies with taxable income above €5 million, from €3,840 to €11,520 annually

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Frequently asked questions

What was the 2026 consolidation package and why does it matter?

Slovakia's 3rd consolidation package, effective 1 January 2026, simultaneously raised corporate tax minimums, personal income tax rates (adding new 30% and 35% brackets), employee health insurance contributions, and extended employer-paid sick leave — the most significant set of fiscal changes in over a decade, affecting companies and individuals across the board.

Why is Slovak employee health insurance now uncapped?

As part of the 2026 reforms, employee health insurance contributions increased from 4% to 5% of gross salary, with no maximum assessment base — unlike social insurance, which remains capped at €16,764/month. This means higher earners see a proportionally larger increase in their contribution burden than under the previous capped system.

How does the three-tier corporate tax system work?

Companies with taxable income up to €100,000 pay 10%; income between €100,000 and €5 million is taxed at 21%; income above €5 million is taxed at 24%, with a new minimum tax of €11,520 annually applying regardless of actual profit for companies in the top bracket.

Why might dividends be more attractive than salary for owner-directors?

Dividends remain taxed at a flat 10%, unaffected by the 2026 personal income tax changes, while salary income is now subject to progressive rates up to 35% plus 14.4% in employee contributions. After accounting for the 21% corporate tax already paid on distributed profits, the combined dividend route still produces a materially lower total tax burden than salary for many owner-directors.

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Slovakia's 2026 consolidation package is the most significant fiscal change the country has implemented in over a decade, and companies that have not revisited their Slovak cost models since 2024 are very likely operating on outdated assumptions — across corporate tax, personal income tax, and social contributions simultaneously, not just one isolated change.

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