Company Incorporation Guide

Slovakia company registration: the s.r.o. route

Applicable country/region: SK - Slovakia

Published: October 3, 2026Updated: October 3, 2026

Written by our advisory team
Slovakia rules and requirements
Checked against official sources

Guide overview

What a founder decides before the entry

Slovakia company registration means entering a new company, such as a limited liability company (s.r.o.), in the Commercial Register (Obchodný register, ORSR). An electronic application goes to a registry court (registrový súd) or a notary acting as registrar (registrátor), and the company exists from the day of its entry. First comes the legal form and how its capital is paid in. Next is the founding document: how it is executed, how founders abroad sign and why their identity is checked. Then the company needs a registered office and a trade authorization for its business activities, and must file in time. Some tax steps follow on their own, the company starts others, and the entry still leaves a few matters open.

COMPANY TYPES

Picking the legal form and paying in the capital

The spoločnosť s ručením obmedzeným (s.r.o.), the limited liability company of the Commercial Code, can have one founder. Foreign individuals and companies may be members, liable for its debts up to their unpaid registered contributions. The akciová spoločnosť (a.s.), or joint-stock company, is the entity for freely transferable shares and listings. A branch stays part of the foreign company, which answers for it. Before incorporation, a contribution administrator (správca vkladu), a founder named in the founding document or a bank, holds the capital and signs a written declaration that each member has paid. An executive director (konateľ) who is not an EU, EEA or OECD citizen must hold a Slovak residence permit before entry.

Reading the company types

Rows cover ownership, shareholder and director rules, capital and notes for each company type.

Slovakia s.r.o. Basic Information

Ownership:

Private Ownership

Limited Liability:

Positive

Publicly Participates In Capital Market:

Negative

Slovakia s.r.o. Shareholder / Director / Secretary Requirements

Requirements For Shareholders:

Minimum one shareholder

Requirements For Directors:

Minimum one director

Legal Representative Not Mandatory:

Negative

Local Directors Not Mandatory:

Positive

Local Secretaries Not Mandatory:

Positive

Slovakia s.r.o. Registered Capital Requirement

Minimum Registered Capital Requirement:

5000 euros

Capital Injection Not Required:

Negative

Capital Injection Requirement:

At least €5,000 must be paid up, and the contribution administrator (správca vkladu), a founder named in the founding document or a bank, files a written declaration with the registration application confirming that the contributions have been paid.

REQUIRED DOCUMENTS

The founding document and the identity checks behind it

Since 17 August 2026 the memorandum of association, or the deed of foundation of a single founder, has to be a notarial deed (notárska zápisnica) or a document authorized by an advocate (lawyer). So a notary or an advocate takes part in every standard founding. Under the anti-money-laundering act, that notary or advocate is an obliged person. It must identify the client and its beneficial owners, including who owns and controls a corporate founder. That is why identity and address documents are collected. The beneficial owners then go on record in the register under the Commercial Register Act, without being published. A founder abroad can sign through an attorney-in-fact whose power of attorney carries an officially certified signature.

Reading the documents

Rows are document types grouped by who provides them; each entry ends with its process and format.

Natural Person Shareholders & Directors's Required Documents

Passport:

Process: Not ApplicableFormat: Scan Copy

Proof of Address:

Process: Not ApplicableFormat: Scan Copy

Power of Attorney:

Apostille may be required by the notary or the registry court

Process: Other CertificationFormat: Scan Copy

REQUIREMENTS AND ESTIMATED COST

Conditions to meet for Slovakia company registration

The address row reflects the Commercial Code: the registered office (sídlo), or legal address, must be in the Slovak Republic. The application proves ownership or a right of use, or attaches the owner's written consent with an officially certified signature. A registered-office provider's address works on the same proof. The list omits the trade authorization (živnostenské oprávnenie) the business needs under the Trade Licensing Act. A company with only listed free trades gets it on entry, without separate notification. Other trades get a certificate from the district office (okresný úrad), as trade licensing office (živnostenský úrad), before the entry on proof of founding. The filing is due within 90 days of the founding or of delivery of the trade-authorization document.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Service Fee:

EUR 700

Requirements

Registered Address: A Commercial Address in Slovakia is required.

To register a company in Slovakia, a commercial address is required for registration. If you do not have a commercial address in Slovakia, you can choose to use TKEG Expat ™ (Denmark)'s Registered Address service,

Included: No · Solution availableEstimated Cost: EUR 400

Estimated Cost

Estimated Cost:

EUR 700 – 1,100

Check Eligibility And Calculate Price

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TAX

Which tax steps the company must take itself

A new Slovak company does not apply for its tax number. Once it is in the register, the Financial Administration (Finančná správa) registers it for tax ex officio. Its tax office (daňový úrad) assigns the tax identification number (DIČ). VAT is the company's own step under the VAT Act. The company becomes a payer from 1 January after a calendar year with turnover over EUR 50,000. A supply that lifts current-year turnover over EUR 62,500 makes it one at once. The corporate income tax band is set by taxable revenues (výnosy), not by profit. A minimum tax applies when the computed tax is lower or there is a loss, except in the founding tax period.

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

PwC World Tax Summary OECD Statistics

Corporate Income Tax (CIT)

General CIT Rate:

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

CIT Return Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Payment Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Estimated Payment Due Date:

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 7/0 or 19/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

7-35/19-35/19-35

Value-Added Tax (VAT)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

12.52%

Conclusion

Once the company is on the register

During registration the company receives its identification number (IČO), its registration number. Its name, registered office and executive directors form a public record anyone can check free in the Commercial Register search. It also gets an electronic mailbox (elektronická schránka), active by the tenth day at the latest, where documents count as delivered even unread. A corporate bank account is a separate approval with the bank's own checks. Before the first employee starts, the company registers as an employer with the Social Insurance Agency (Sociálna poisťovňa). Its financial statements go yearly to the Register of Financial Statements by the corporate income tax return deadline. Decide first who will open and watch that mailbox.

Slovakia

Jurisdiction Overview

About Slovakia

Slovakia is a eurozone member in Central Europe offering 21% corporate tax, a strong automotive manufacturing sector led by global brands, EU market access, and competitive labor costs for skilled workers.

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