Market Entry
Late payment interest under § 156 of the Tax Code after the ECB rate rise
The ECB rate has risen to 2,65 %, yet the Slovak tax office still charges 15 % a year on tax arrears. Taking apart…
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Market Entry
Taxable revenue sets Slovak tax rate and minimum tax under § 15 and § 46b
Slovakia's corporate tax rate is not applied in profit brackets but as a single rate on the whole tax base. It is…
Market Entry
The NBS forecast for 2025 against the outturn, component by component
The NBS forecast of June 2025 expected GDP growth of 1,2 % for 2025; the outturn was 0,8 %. Nominal wages meanwhile beat the…
Market Entry
Slovakia’s transaction tax in 2026: whom Act 279/2024 still binds
Amending Act 272/2025 Coll. removed the sole trader from Slovakia's financial transaction tax. It did not remove the legal entity, and foreign…
Market Entry
Slovakia’s investment incentives and FDI: how SARIO and the state-aid map change the case
Where a new plant lands is decided less by the size of a grant than by the regional state-aid map. An analysis…
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Entering the Slovak market: the s.r.o., taxes and incentives in 2025 figures
Setting up an s.r.o. in Slovakia is fast and cheap. The real variable in market entry is the 2025 tax reset —…