Corporate tax, payroll contributions and personal income tax all changed with effect from January 2026. A consolidated view of what an employer has to adjust.
- Tripled minimum corporate tax
- New progressive personal income tax brackets
- How does the three-tier corporate tax system work?
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.
What a company pays in Slovakia. Every figure below is published on the Slovakia country page.
| Slovakia | |
|---|---|
| Corporate tax rate | 10% up to €100,000 · 21% from €100,000 to €5M · 24% above €5M (2026) |
| VAT standard rate | 23% |
| VAT reduced rates | 19% and 5% |
| Accounting standard | Slovak Accounting Standards, or IFRS for listed entities |
| Currency | EUR (eurozone member since 2009) |
What makes it complex in Slovakia
- Tripled minimum corporate tax — for companies with taxable income above €5 million, from €3,840 to €11,520 annually.
- 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.
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.
Tripled minimum corporate tax is one of the points HTLC Network handles for clients operating in Slovakia, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Slovakia the scope is: Statutory accounts, VAT returns, and corporate tax filings aligned with Slovak accounting standards, including the new minimum corporate tax band and 2026 e-invoicing readiness requirements.
See Accounting & Tax Compliance in Slovakia for the full scope, or the Slovakia country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.