Company Formation in Slovakia
Last updated: 2026-04
Last updated: April 2026.
Slovakia runs the lowest headline corporate tax band in Central Europe after Hungary. From 1 January 2025 the Slovak CIT regime is tiered: 10% on taxable income up to €100,000, 21% from €100,000 to €5 million, and 24% above €5 million. The dominant vehicle is the s.r.o. — spoločnosť s ručením obmedzeným, the Slovak private limited company — with a minimum share capital of €5,000 and at least €750 per member. Slovakia has been in the EU since 2004, in the euro since 2009, and in Schengen. A Slovak s.r.o. invoices in euros across the Single Market with no currency friction. Commercial Register entry lands in 2 to 5 business days once the filing is complete.
We form Slovak s.r.o. companies end to end: name reservation, founding deed, trade licence at the Okresný úrad, capital deposit, Commercial Register filing, tax and VAT registration with the Finančná správa, UBO declaration, and a Slovak business bank account introduction. Fixed price, dedicated manager, all government and notary fees included.
| Quick facts | Value |
|---|---|
| Corporate Income Tax — ≤ €100,000 | 10% |
| Corporate Income Tax — €100,000 to €5,000,000 | 21% |
| Corporate Income Tax — above €5,000,000 | 24% |
| Minimum CIT (daňová licencia) | €340 to €11,520 depending on income |
| VAT | 23% standard / 19% reduced / 5% super-reduced |
| VAT registration threshold (resident) | €50,000 / rolling 12 months (rising to €83,000 from 1 July 2026) |
| Minimum share capital (s.r.o.) | €5,000 (min €750 per member) |
| Minimum share capital (a.s.) | €25,000 |
| Minimum directors / shareholders | 1 director, 1 shareholder (can be the same person, can be foreign) |
| Residency requirement | None |
| Standard formation time | 10 to 15 business days |
| Government fees | Included in our packages |
| Currency | Euro (€) |
Why Form a Company in Slovakia
Slovakia is the smallest of the Visegrád Four by population — 5.4 million people — but it sits inside the euro, inside Schengen, and inside the EU customs union. Three reasons foreign founders pick it.
The 10% small-company CIT band. Under the second consolidation package effective 1 January 2025, a Slovak s.r.o. earning up to €100,000 of taxable income pays 10%. Above €100,000 the rate steps to 21%, and above €5 million to 24%. For a founder-owned trading company or a holding vehicle generating modest annual profits, 10% is materially below Czech Republic (21%), Austria (23%), Germany (15% federal plus Gewerbesteuer, typically 30%+ combined), or Poland (9% for micro but 19% once revenue clears €2m). Only Hungary's 9% flat undercuts it in the region.
Eurozone membership. Slovakia is the only V4 country in the euro. A Slovak s.r.o. invoices, banks, and pays suppliers in euros without FX conversion. For founders selling into the DACH region, France, Italy, or the Benelux, operating in euros from a low-cost jurisdiction removes a layer of hedging and reconciliation that Polish sp. z o.o. or Czech s.r.o. structures still carry in PLN and CZK.
Operational depth for automotive and IT. Slovakia produces more cars per capita than any other country in the world — Volkswagen, Kia, Peugeot, Jaguar Land Rover, and from 2026 Volvo all operate Slovak plants. Bratislava hosts pan-European shared service centres for IBM, Dell, Amazon, and Accenture. Wage costs sit roughly 35% below Austria next door. A Slovak entity is often the cheapest euro-denominated operational base inside the EU.
The trade-offs: filings are in Slovak (we handle this), founding deeds for most s.r.o. structures still require notarial involvement, and the consolidation-package tax reforms raised the VAT headline rate from 20% to 23% in January 2025 — Slovakia's standard VAT is now among the highest in the EU. Mandatory B2B e-invoicing goes live on 1 January 2027, with a voluntary pilot already running through 2026.
Company Types Available in Slovakia
Slovak corporate law recognises six main forms. For more than 90% of new foreign-controlled formations the s.r.o. is the right answer.
s.r.o. (Spoločnosť s ručením obmedzeným)
The Slovak equivalent of a private limited company. Limited liability up to the share capital. Minimum €5,000 in registered capital, with at least €750 per member. Before the Commercial Register filing, at least 30% of each member's monetary contribution must be paid up, and the total of paid-up monetary contributions plus non-monetary contributions must be at least €2,500. A single-founder s.r.o. must pay up the full €5,000 before filing. Maximum 50 members. One director (konateľ) is sufficient — shareholders and directors can be foreign individuals or foreign companies, with no residency requirement. Annual financial statements are filed in the Register of Financial Statements; the CIT return goes to the Finančná správa.
a.s. (Akciová spoločnosť)
The Slovak joint-stock company. Minimum share capital €25,000, denominated in shares with a nominal value of at least one cent each. Used for larger businesses, regulated entities (banks, insurers, and investment firms must be an a.s.), and any company planning a listing on the Bratislava Stock Exchange. Mandatory supervisory board. Mandatory statutory audit. Two-tier governance (board of directors plus supervisory board) is the default under the Commercial Code.
j.s.a. (Jednoduchá spoločnosť na akcie — Simple Joint-Stock Company)
Introduced in 2017 specifically for startups and venture-backed businesses. Minimum share capital €1. Allows different share classes with tagged rights (economic, voting, tag-along, drag-along) without the full a.s. governance load. Used by Slovak tech startups raising from local or foreign VC where an s.r.o. cap table becomes too restrictive.
v.o.s. (Verejná obchodná spoločnosť)
The Slovak general partnership. No minimum capital. All partners have unlimited joint and several liability. Profits flow through to partners' personal income tax. Used for small professional partnerships and family operations.
k.s. (Komanditná spoločnosť)
The Slovak limited partnership. One general partner with unlimited liability, plus limited partners (komanditisti) with capped exposure. Limited partners must contribute at least €250 each. Used in specific holding structures and family-business succession planning.
Organizačná zložka (Branch)
A foreign company's Slovak branch. Not a separate legal entity — the parent's balance sheet and liability extend to the branch. Useful when a foreign group needs Slovak presence without a separate sub. Branches register in the Commercial Register and obtain their own trade licence.
| Form | Min capital | Liability | Tax | Common use |
|---|---|---|---|---|
| s.r.o. | €5,000 (€750/member) | Limited | 10% / 21% / 24% CIT | Default — SMEs, holdings, foreign subs |
| a.s. | €25,000 | Limited | 10% / 21% / 24% CIT | Listed cos, banks, regulated entities |
| j.s.a. | €1 | Limited | 10% / 21% / 24% CIT | Tech startups, VC-backed |
| v.o.s. | None | Personal | PIT (partners) | Small partnerships |
| k.s. | €250 (limited partners) | Mixed | CIT on general partner | Holding structures, succession |
| Organizačná zložka | n/a | Parent's | CIT on SK-source income | Foreign group presence |
If timing is tight and you need an existing entity rather than a fresh registration, our sister brand offers ready-made Slovak s.r.o. — pre-incorporated, dormant, and transferable in days.
Step-by-Step Formation Process
A typical s.r.o. formation follows these steps.
- Name reservation and Commercial Register check. We confirm the proposed name is available in the Obchodný register, carries the mandatory "s.r.o." suffix, and avoids restricted terms (no "banka", "poisťovňa", or "Slovensko" in the name without authorisation). Two or three alternatives is standard.
- Founding deed. Slovak law requires a zakladateľská listina (founders' deed for a single-member s.r.o.) or a spoločenská zmluva (multi-member company agreement). The document covers the company name, registered office, business scope, capital, members' contributions, director appointment, and default Commercial Code provisions. Signatures must be officially certified — by a Slovak notary or, for founders abroad, before a local notary followed by apostille and sworn Slovak translation.
- KYC and shareholder documentation. Each shareholder, director, and ultimate beneficial owner provides a passport, proof of address, and a clean criminal record certificate (výpis z registra trestov) for directors. Foreign corporate shareholders provide apostilled certificates of incorporation, current registers of directors, and UBO declarations. All foreign documents are translated into Slovak by a sworn translator (súdny prekladateľ).
- Trade licence application. Before the company can be registered, we apply at the local Okresný úrad, odbor živnostenského podnikania (Trade Licensing Department of the District Office) for the trade licence (živnostenské oprávnenie) covering the intended activities. Most general commercial activities fall under the free trade category (voľná živnosť); regulated trades require professional qualification evidence. Issuance takes 3 to 5 working days.
- Share capital deposit. At least 30% of each monetary contribution must be paid up, with the total of paid-up monetary plus non-monetary contributions at least €2,500. A sole founder must pay up the full €5,000 before filing. Since the 2016 reform, no bank confirmation slip is needed — the director signs a declaration that the capital has been received.
- Commercial Register filing. The application is filed electronically with the relevant District Court's Commercial Register. The 2026 filing uses structured electronic forms signed with qualified electronic signatures. Court entry is typically issued within 2 to 5 business days of a complete filing. The company exists as a legal person from the date of entry into the Obchodný register.
- Tax, VAT, social security, and UBO registration. Within 30 days of court entry we register the company with the Finančná správa for CIT, register for VAT if turnover or activity requires it, file the UBO declaration (register konečných užívateľov výhod) in the Commercial Register, register with Sociálna poisťovňa and the health insurer if employees will be hired, and open the operating bank account.
End-to-end timeline from KYC clearance to operating company with bank account is typically 10 to 15 business days. The trade licence and court entry land in week one; tax registrations and bank account opening complete in week two or three.
Required Documents
For each shareholder, director, and beneficial owner:
- Passport or EU national ID (officially certified copy for non-residents signing remotely)
- Proof of residential address dated within the last three months
- Clean criminal record certificate for directors — apostilled and translated into Slovak
- Signed consent to appointment as director (podpisový vzor — specimen signature officially certified)
- Beneficial-ownership declaration
For corporate shareholders:
- Apostilled certificate of incorporation
- Apostilled extract from the home commercial register dated within three months
- Apostilled register of directors or certificate of incumbency
- UBO declaration
- Sworn Slovak translation of all foreign documents (we arrange via certified translator — required for the Obchodný register)
You also confirm the registered office address (we provide one in Bratislava if you do not have your own Slovak address — landlord consent, officially certified, is mandatory and forms part of the court file), the share capital allocation, and the SK-NACE codes describing intended business activities.
Costs and Timeline
Slovak formation costs depend on whether the founding deed is signed by founders in person in Bratislava or under power of attorney from abroad, the scope of sworn translations required for foreign corporate shareholders, and how many trade-licence activity codes are requested.
Our packages cover the full incorporation: name reservation, drafting the zakladateľská listina or spoločenská zmluva, notarial certification of signatures, trade licence application at the Okresný úrad, registered office in Bratislava for year one with landlord consent, sworn translation of foreign documents, Commercial Register filing, UBO declaration, CIT and VAT registration with the Finančná správa, social and health-insurance registrations if employees are hired, and a Slovak business bank account introduction. Contact us for a fixed-price quote — there are no hourly bills and no extras invoiced after the fact.
Typical timeline from KYC clearance:
| Day | Milestone |
|---|---|
| 0 | Engagement, KYC submitted |
| 1–3 | KYC cleared, articles drafted, foreign documents apostilled and translated |
| 4 | Signatures officially certified, trade licence filed |
| 5–7 | Trade licence issued, share capital credited, Commercial Register application filed |
| 7–10 | Court issues Commercial Register entry |
| 10–12 | CIT and VAT registration filed with Finančná správa, UBO declaration lodged |
| 12–15 | Operating bank account opened |
Tax Overview for Slovak Companies
Slovak corporate tax sits on three legs — tiered CIT, a minimum tax floor, and eurozone-standard VAT.
Corporate Income Tax (2026). Tiered under the second consolidation package in force since 1 January 2025. 10% on taxable income up to €100,000, 21% from €100,000 to €5,000,000, 24% above €5,000,000. Slovak tax residents are taxed on worldwide profits; non-resident companies are taxed only on Slovak-source income.
Minimum CIT (daňová licencia). Every company owes a floor amount regardless of profit. €340 where taxable income is up to €50,000, €940 from €50,000 to €250,000, €1,920 from €250,000 to €500,000, €3,840 from €500,000 to €5 million, and €11,520 above €5 million. The floor is creditable against CIT liabilities in the following three tax years.
Participation exemption and holding regime. Dividends received by a Slovak company from Slovak, EU, or EEA subsidiaries that were distributed out of post-2003 profits are outside the scope of Slovak CIT — no tax at all. Capital gains on the sale of qualifying subsidiary shares can be exempt where the parent has held at least 10% for at least 24 months and the subsidiary is an EU/EEA resident or treaty-country resident subject to a minimum tax test. The combination makes Slovakia a serviceable EU holding jurisdiction, though less optimised than Luxembourg or Cyprus.
VAT. 23% standard rate (raised from 20% on 1 January 2025), 19% reduced rate (food staples, restaurant and catering services, accommodation), 5% super-reduced rate (books, medicines, subsidised housing). Mandatory VAT registration threshold for resident businesses is €50,000 in any rolling 12-month period, with immediate registration triggered at €62,500. A draft bill tabled in February 2026 proposes to raise these to €83,000 and €85,000 respectively from 1 July 2026. Non-resident businesses making taxable supplies in Slovakia must register before the first taxable transaction — no threshold applies.
Withholding tax. Dividends paid to non-resident individuals are subject to 7% WHT (reduced from 10% on 1 January 2025). Dividends to non-resident companies are generally outside the scope of Slovak WHT under the Parent-Subsidiary Directive for qualifying EU parents. Interest and royalties paid to non-residents are subject to 19% WHT, reduced under Slovakia's 70+ double tax treaties and the EU Interest and Royalties Directive. Payments to recipients in non-cooperating jurisdictions — countries with no DTT and no tax information exchange agreement with Slovakia — are subject to a punitive 35% rate.
E-invoicing (2026–2027). Slovakia moves to mandatory B2B and B2G electronic invoicing from 1 January 2027 under a decentralised Peppol 5-corner model. 2026 is the voluntary pilot phase — the central infrastructure is live, early adopters can onboard, and software providers are certifying as "digital postmen". Structured EN 16931 / Peppol BIS 3.0 UBL XML formats apply. Non-compliance from 2027 carries fines up to €100,000. We include e-invoicing readiness in our accounting packages.
Personal income tax is a two-bracket regime: 19% on income up to 176.8 times the subsistence minimum (roughly €48,000 in 2026), and 25% above. Dividends paid to Slovak-resident individuals are taxed at a separate 7% rate.
Banking for Slovak Companies
Slovak business banking is dominated by four universal banks, all with Austrian, Italian, or Belgian parents — a legacy of the post-2000 consolidation. The euro is the operating currency.
Slovenská sporiteľňa is the largest bank in Slovakia and part of Austria's Erste Group. Full-service universal bank with the deepest SME and corporate footprint in the country. Strong English-language corporate desk in Bratislava. Onboarding for non-resident-controlled companies is possible but typically requires a director to attend a Bratislava branch and submit officially certified translations of corporate documents.
VÚB Banka is the second-largest bank (roughly 29.6% market share, €25 billion in assets) and part of Italy's Intesa Sanpaolo Group. Strong corporate and foreign-trade financing. Natural fit for clients with parallel Italian operations.
Tatra banka, part of Austria's Raiffeisen Bank International, is the third-largest bank and the digital innovation leader — it was the first Slovak bank to offer a full mobile onboarding journey. Generally the most accommodating mainstream option for non-resident UBOs and hybrid CEE structures. Austrian compliance culture translates into methodical but accommodating onboarding.
ČSOB Slovakia, part of Belgium's KBC Group, is the fourth of the big four. Pan-CEE single relationship across Slovak and Czech operations — the same corporate relationship manager can coordinate accounts on both sides. Often the easiest bank for clients already running a Czech s.r.o. alongside the Slovak one.
UniCredit Bank Czech Republic and Slovakia operates as a unified franchise across the two countries, bringing Italian-parent corporate banking with integrated CZ/SK reporting. 365.bank (part of J&T / Poštová banka) is a digital-first SME challenger with faster online onboarding for resident-controlled companies.
Wise Business, Revolut Business, and Airwallex cover the EMI lane. Fully remote onboarding, multi-currency balances including EUR, integrated SEPA and SWIFT. Standard fit for cross-border e-commerce, SaaS, and consulting businesses without heavy domestic Slovak cash flows. EMIs do not provide lending or overdraft; pair an EMI with a Slovak bank if borrowing capacity matters.
Frequently Asked Questions
How long does it take to register a company in Slovakia?
Commercial Register entry is typically issued within 2 to 5 business days of a complete filing. Including KYC, sworn translation of foreign documents, notarial certification, the trade licence application, capital deposit, and tax registrations, our typical end-to-end timeline is 10 to 15 business days from first contact to a fully operational s.r.o. with a bank account opened.
What is the minimum share capital for a Slovak s.r.o.?
The statutory minimum is €5,000 in total registered capital, with each member contributing at least €750. Before the Commercial Register filing, at least 30% of each monetary contribution must be paid up, and the total paid-up amount must be at least €2,500. A single-founder s.r.o. must pay up the full €5,000 before filing. The joint-stock a.s. requires €25,000; the j.s.a. startup form requires only €1.
Can a foreigner open a company in Slovakia?
Yes. Slovak company law imposes no residency, citizenship, or work-permit requirement on shareholders or directors of an s.r.o. A non-resident foreigner can be the sole shareholder and sole director from day one. The trade licence application requires a clean criminal record certificate, which non-residents obtain in their home country and have apostilled and translated into Slovak. No Slovak visit is mandatory if founding signatures are certified abroad and apostilled.
What is the corporate tax rate in Slovakia?
Slovak CIT for 2026 is tiered: 10% on taxable income up to €100,000, 21% from €100,000 to €5 million, and 24% above €5 million. The regime has been in force since 1 January 2025 under the second consolidation package. A minimum CIT (daňová licencia) ranging from €340 to €11,520 applies regardless of profit. The 10% small-company band is the lowest in Central Europe after Hungary's 9%.
What are the differences between an s.r.o. and an a.s. in Slovakia?
An s.r.o. requires €5,000 of capital, up to 50 members, and a single director is enough — most SMEs and foreign subsidiaries use this form. An a.s. (joint-stock company) requires €25,000 of capital, mandatory supervisory board, mandatory annual audit, and is used for listed companies, banks, insurers, and investment firms. For tech startups raising VC, the j.s.a. (simple joint-stock company) is the third option with only €1 of capital but flexible share classes.
Do I need a Slovak address to register a company?
Yes. Every Slovak company must have a registered office (sídlo) at a physical Slovak address with the officially certified consent of the property owner. The address appears publicly in the Obchodný register. We provide a registered office in Bratislava as part of our standard formation packages, with the required landlord consent issued in the company's name and signatures certified by a Slovak notary.
When does mandatory B2B e-invoicing start in Slovakia?
Mandatory electronic invoicing for domestic B2B and B2G transactions starts on 1 January 2027 under a decentralised Peppol 5-corner model. 2026 is the voluntary pilot phase — early adopters can onboard to the central infrastructure already. Invoices must be in structured EN 16931 or Peppol BIS 3.0 UBL XML format. Cross-border EU B2B invoicing follows from 1 July 2030 under the EU ViDA framework. Penalties for non-compliance reach €100,000.
Get Started — Form Your Slovak Company
A fixed-price quote in 60 seconds. Trade licence and Commercial Register entry coordinated end to end. Sworn translation of your home-country corporate documents arranged through our certified network. Bank account introduction included.
Call +48 2222 5 2222 or email [email protected] to start. Most Slovak formations are complete and operating with a bank account within 15 business days.
Content prepared by Piotr Walter, In-house Counsel. Approved by Tomasz Bielski, Managing Director.
Looking for a faster route? Our sister brand offers ready-made Slovak s.r.o. — pre-incorporated and transferable in days.