Tax system of the Slovak Republic

The Slovak Republic is since 1.5.2004. The tax system has been adapted to the EU requirements. Corporations are subject to corporation tax. The corporate profits are only taxed once at the corporate level. There is no further taxation at the shareholder level.
the Determination of profits is based on commercial law, modified to include tax additions. The tax rate is 19 %. Individuals are subject to income tax. There is only one proportional tax rate of 19 %. the value added tax follows the EU system. The sales tax rate is 19 %. The three signal control sets KSt 19 %, ESt 19 %, USt 19 % have become a kind of “trademark” of the Slovak tax system.

Next to it is a Inheritance tax as well as some excise duties. There is no wealth tax. There are around 50 DTAs, which largely follow the OECD-MA.

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