Corporate taxation

Corporate Income tax rate for 2017 is

2013 23.00%
2014 22.00%
2015 22.00%
2016 22.00%
2017 21.00%
2018 21.00%
2019 21.00%
2020 21.00%
2021 21.00%

However, a higher rate (35%) will apply on dividends (and similar types of income) received from blacklisted countries (which are mostly non-treaty countries).

Transfer pricing

The OECD TPG is not legally binding, but acceptable as an explanatory instrument. The Slovak Income Tax Act and Slovak transfer pricing regulations cover transactions with foreign related parties. Generally, the prices in transactions between foreign related parties are required to be at arm’s length.


Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords