Tax authorities
Ministry of Finance
Stefanovicosa 5, PO Box 82, 817 82 Bratislava
Tel: +421 2 5958 1111
Fax: +421 2 5249 8042
Website: www.finance.gov.sk
Tax rates at a glance
(As of September 2009)
| Corporate income tax rate (%) |
19 |
| Capital gains tax rate (%) |
19 |
| Branch tax rate (%) |
19 |
Withholding tax (%) |
(a) |
| Dividends |
0 |
| Interest |
19 |
| Royalties |
19(b) |
| Income from media |
19(c) |
Net operating losses (Years) |
|
| Carryback |
0 |
| Carryforward |
5 |
(a) The rates may be reduced by an applicable double tax treaty.
(b) This tax applies to nonresidents only. For resident companies, royalties are included in taxable income subject to corporate tax.
(c) This tax applies to income received by authors (individuals) for contributions to newspapers, radio and television. The withholding tax is imposed on 60% of the gross income.
Source: Ernst & Young