SK · N 48°09′ · E 17°07′
Slovakia
An EU single-market base suited to manufacturing, trade, and service operations in Central Europe. The s.r.o. has clear formation rules, while operating activities generally require the relevant trade authorisation and electronic filings.
A Central European base for manufacturing and trade.
Limited liability company (spoločnosť s ručením obmedzeným; s.r.o.)
Talk to an advisorKey points on one page.
- Tax
- CIT: 10% on revenue to EUR 100k, 21% to EUR 5m, and 24% above; annual minimum CIT also applies
- Shareholders and directors
- 1–50 shareholders; at least 1 executive director, with no local-residence requirement
- Share capital
- Minimum registered capital EUR 5,000; a sole-member company must pay it in full before registration
- Local requirements
- A usable Slovak registered office is required; business generally needs a trade authorisation, with extra qualifications for regulated sectors
- Annual maintenance
- Financial statements and the CIT return are due within 3 months of year-end; audit applies when thresholds are met
- Incorporation timeline
- Approx. 2–4 weeks; the statutory Commercial Register deadline is 2 business days once filings are complete
- Public disclosure
- Company, executive-director, and shareholder data are public; beneficial-owner data must be registered but are generally not public
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (5)›
- 01Slovensko.sk — Setting up a company
- 02PwC Worldwide Tax Summaries — Slovak Republic: Taxes on corporate income
- 03PwC Worldwide Tax Summaries — Slovak Republic: Tax administration
- 04IOM Migration Information Centre — Limited liability company
- 05Ministry of Justice of the Slovak Republic — Beneficial-owner information FAQ
02 · Advantages
Why Slovakia
- 01EU single-market and euro-area access for Central European customers and supply chains
- 02Clear s.r.o. rules with member liability generally limited to unpaid contributions
- 03EU-aligned corporate, tax, and data-compliance framework
03 · Requirements
Formation requirements
- Provide evidence of the right to use a Slovak registered office and file electronically with the Commercial Register
- Obtain the relevant trade authorisation; craft or regulated activities generally need a professionally qualified representative
- A non-resident executive director should arrange access to the state electronic mailbox
04 · Compliance
Annual compliance
- File financial statements and the CIT return within 3 months after year-end; an extension may be available
- Maintain accounting records and submit filings to Financial Administration electronically
- Promptly update changes in members, executive directors, registered office, and beneficial-owner information
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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