Europe · Company formation
Company formation in Slovakia
This suits founders who want a low-capital, credible EU and eurozone operating company. They should be willing to handle Slovak notarisation, e-signature and translation formalities.
At a glance
- Entity
- Private limited company (spoločnosť s ručením obmedzeným, s.r.o.) — the default vehicle for foreign founders; 1–50 members, liability limited to contributions.
- Corporate tax
- Tiered CIT (from 2025, continuing in 2026): 10% on taxable income up to €100,000, 21% from €100,000 to €5m, 24% above €5m. A minimum (alternative) CIT also applies regardless of profit, from €340 up to €11,520 by revenue band. Standard 23% VAT.
- Incorporation time
- ~2–5 business days at the registry court once a complete electronic filing is submitted; allow extra lead time for the trade-licence step and for apostille/translation of foreign documents.
- Minimum capital
- €5,000 total, with a minimum €750 contribution per shareholder. Since 2016 no bank confirmation of the deposit is required at registration — a written declaration by the capital administrator suffices.
- Resident director
- No resident director required. The managing director (konateľ) must be a natural person; there is no Slovak residency or EU-nationality requirement. Shareholders may be foreign individuals or companies.
- Audit
- Statutory audit only if the company exceeds two of three thresholds in two consecutive years: total assets over €1,000,000, net turnover over €2,000,000, average 30+ employees. Most small s.r.o.s are exempt.
- Remote set-up
- Formable remotely but not casually: all registry filings are electronic and must carry a qualified electronic signature (eIDAS). Founding documents need notarised/certified signatures; foreign signatories without an eIDAS e-signature typically use apostilled, certified-Slovak-translated documents and a power of attorney to a local agent.
- Government fee
- Court fee €220 for electronic registration of the s.r.o. (the only route; rate since 1 April 2024); ~€204.06 if filed through a notary acting as registrar. A new Commercial Register regime effective 17 August 2026 raises costs (court fee reported at ~€270.60 plus VAT).
- Best for
- This suits founders who want a low-capital, credible EU and eurozone operating company. They should be willing to handle Slovak notarisation, e-signature and translation formalities.
The process
- Reserve the name, agree the memorandum/articles of association and appoint the managing director(s), with signatures notarised.
- Obtain the trade licence(s) (živnostenské oprávnenie) for the intended activities and secure a registered office with owner consent.
- File the electronic registration application to the registry court with a qualified e-signature and pay the €220 court fee.
- Receive the extract from the Commercial Register, then register for corporate income tax (and VAT if applicable) and open a bank account.
What can go wrong
- A major reform takes effect 17 August 2026: mandatory e-ID verification of every signatory, tighter filing windows, higher fees and a stricter penalty regime — non-resident founders should budget more time and cost after that date.
- The headline 10% low-bracket rate is attractive, but the minimum CIT means the company owes tax even in a loss year, and the 24% top bracket bites above €5m.
- Getting a non-EU founder set up almost always requires apostilles, certified Slovak translations and either an eIDAS qualified signature or a local power of attorney — the paperwork, not the state fee, is the real cost and timeline driver.
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Form a company in Slovakia?
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