The Slovak Republic’s Financial Administration published guidelines on 18 August 2026 for the minimum tax on legal entities under Law 261/2025, effective 1 January 2026, imposing annual obligations from EUR 170 to EUR 11,520 based on taxable income, with a new bracket for companies over EUR 5 million and 50% reductions for employers with 20% disabled workforce representation.
The Financial Administration of the Slovak Republic has published new guidelines on the minimum tax applicable to legal entities, taking into account amendments introduced by Law 261/2025 of 24 September 2025.
The guide explains the Slovak Republic’s minimum income tax for legal entities, effective from 1 January 2026. Companies must pay the minimum tax when their calculated tax liability falls below the applicable threshold or when they report a tax loss. The minimum tax is divided into five tiers based on taxable income, with reductions available to businesses employing a qualifying proportion of persons with disabilities.
Corporate minimum tax brackets
From 1 January 2026, the corporate minimum tax in the Slovak Republic is determined by five distinct brackets based on the company’s annual taxable income (revenues):
- Taxable income not exceeding EUR 50,000: Minimum tax of EUR 340
- Taxable income over EUR 50,000 up to EUR 250,000: Minimum tax of EUR 960
- Taxable income over EUR 250,000 up to EUR 500,000: Minimum tax of EUR 1,920
- Taxable income over EUR 500,000 up to EUR 5,000,000: Minimum tax of EUR 3,840
- Taxable income exceeding EUR 5,000,000: Minimum tax of EUR 11,520
The top bracket is a new addition effective for tax periods beginning on or after 1 January 2026, targeting large companies with revenues over EUR 5 million.
50% tax reduction for employing persons with disabilities
The minimum tax flat rate for each bracket may be reduced by half (50%) for companies employing persons with disabilities. To qualify, the average registered headcount of employees with disabilities must make up at least 20% of the company’s total average registered headcount for the tax period.
Under this reduction, the minimum tax rates are adjusted as follows:
- Income up to EUR 50,000: EUR 170
- Income over EUR 50,000 up to EUR 250,000: EUR 480
- Income over EUR 250,000 up to EUR 500,000: EUR 960
- Income over EUR 500,000 up to EUR 5,000,000: EUR 1,920
- Income over EUR 5,000,000: EUR 5,760
General application and carry-forward rules
The Slovak Republic’s minimum tax is due annually when standard corporate income tax falls below the applicable bracket, or the company records a loss. Any overpayment—the difference between minimum and standard tax—carries forward for three years and can offset future standard tax liability, though only to the extent standard tax exceeds the minimum threshold that year. The tax applies to all resident companies and permanent establishments of non-residents operating in the Slovak Republic.
Companies fully exempt from the minimum tax
- Newly established companies escape the minimum tax during their first filing year unless they are legal successors to dissolved entities.
- First-year permanent establishments of non-residents qualify for the same exemption if an active double taxation treaty with non-discrimination clauses exists between Slovakia and the PE’s home country.
- Non-profit organisations and registered social enterprises are excluded entirely.
- Companies entering liquidation or bankruptcy are exempt from minimum tax during those periods, though they owe a pro-rata amount (one-twelfth of the annual rate per month) for any partial tax year preceding the liquidation or bankruptcy date.
