Slovakia Guide

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Infomation

  • Country:Slovakia
  • Date:May 2019
  • Tags:tax, general informations

Slovakia Guide

At a glance

Corporate Income Tax Rate (%) 21

Capital Gains Tax Rate (%) 21

Branch Tax Rate (%) 21

Withholding Tax (%) (b)

Dividends 0/7/35 (a)

Interest 19/35 (b)

Royalties 19/35 (c)

Income from Media 19/35 (d)

Net Operating Losses (Years)

Carryback 0

Carryforward 4 (e)

(a) The 7% rate applies to the dividend income of individuals paid out from profits generated in tax periods beginning on or after 1 January 2017. The 35% rate applies to dividends paid out from profits generated in tax periods beginning on or after 1 January 2017 if the dividends are paid to or received from residents of non-treaty countries or countries that have not signed the Convention on Mutual Administrative Assistance in Tax Matters.

(b) The 35% rate applies to income paid to residents of non-treaty countries or countries that have not signed the Convention on Mutual Administrative Assistance in Tax Matters. Also, see Section B.

(c) This tax applies to nonresidents only. For resident companies, royalties are included in taxable income subject to corporate tax. The 35% rate applies to income paid to residents of non-treaty countries or countries that have not signed the Convention on Mutual Administrative Assistance in Tax Matters. The rates may be reduced by an applicable double tax treaty. Also, see Section B.

(d) This tax applies to income received by authors (individuals) for contributions to newspapers, radio and television. It is possible for the author and the payer of the income to agree that no withholding tax be applied; in such case, the income is taxed through the tax return of the author at tax rates of 19% and 25%. The 35% rate applies to income paid to residents of non-treaty countries or countries that have not signed the Convention on Mutual Administrative Assistance in Tax Matters.

(e) The tax loss may be carried forward proportionally during a period of four consecutive years.

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