Company Formation in Slovakia for Non-Residents
Slovakia is a member of the European Union and the euro area. The limited liability company (spoločnosť s ručením obmedzeným, s.r.o.) is the standard private company form and is entered in the Commercial Register (Obchodný register). Under Slovak company law the minimum registered capital of an s.r.o. is EUR 5,000, with a minimum contribution of EUR 750 per member.
We support non-resident founders at every stage: company registration, the registered office address, accounting and tax reporting, employment and payroll, and corporate bank account opening.
At a Glance
Jurisdiction
Most Common Legal Entity
Minimum Share Capital
Ideal For
Estimated Incorporation Time
Corporate Income Tax
VAT
Registered Office
Why Entrepreneurs Choose Slovakia
Slovakia combines EU and euro-area membership with a clear private limited company form.
Key advantages include:
- Membership of the European Union and the euro area;
- S.r.o. with statutory minimum capital of EUR 5,000;
- Registration in the Commercial Register;
- Foreign ownership of Slovak companies is generally permitted;
- Access to the European Single Market.
Company Registration in Slovakia
An s.r.o. is typically formed by a founding deed and acquires legal personality upon entry in the Commercial Register.
- Founders prepare the founding deed (often in notarial form);
- Minimum registered capital is EUR 5,000 with at least EUR 750 per member;
- The company is entered in the Commercial Register;
- Beneficial owners must be recorded under Slovak AML rules;
- A Slovak registered office address is required.
Company Forms in Slovakia
Limited Liability Company (s.r.o.)
The spoločnosť s ručením obmedzeným is the usual form for SMEs. Minimum capital is EUR 5,000 with a minimum contribution of EUR 750 per member. Liability of members is generally limited to unpaid contributions.
Joint-Stock Company (a.s.)
The akciová spoločnosť requires higher capital under Slovak law and suits larger capital structures and certain regulated activities.
Registered Office Address
Every Slovak company must have a registered office (sídlo) in Slovakia recorded in the Commercial Register.
We help arrange a registered office address and the supporting documents required for incorporation and bank onboarding.
Taxation Overview
Corporate Income Tax
According to PwC Worldwide Tax Summaries (Slovakia, last reviewed 29 June 2026), corporate income tax applies at 10%, 21% or 24% depending on taxable income and turnover thresholds. Compiled by Lexbit from PwC.
Value-Added Tax
The standard VAT rate is 23% (PwC).
Withholding Tax
Domestic withholding tax rates vary by income type; confirm the applicable rate for dividends and other payments with a tax adviser (PwC lists multiple rates).
Payroll Taxes
Employers withhold personal income tax and social/health insurance under Slovak payroll rules. Confirm exact rates with a payroll adviser.
Accounting and Tax Reporting
Slovak companies must keep accounting records and file corporate tax and VAT returns. Annual financial statements are filed with the Collection of Documents.
Our accounting team supports bookkeeping, tax filings and ongoing compliance.
Employment and Payroll
Slovak companies can hire staff locally. Employers register employees for social and health insurance and run payroll with the required withholdings.
We support employment contracts, registrations and monthly payroll.
Slovakia is particularly well suited for:
Key Advantages
- Membership of the European Union and the euro area
- s.r.o. with EUR 5,000 minimum capital
- Commercial Register registration
- Foreign ownership generally permitted
- CIT bands of 10%/21%/24% (PwC, reviewed 29 June 2026)
Important Considerations
- founding deed and Commercial Register formalities
- minimum capital of EUR 5,000 (EUR 750 per member)
- accounting and tax filing obligations
- beneficial-ownership register filings
- banks’ KYC requirements for corporate accounts
The Incorporation Process
01
Initial Consultation
02
Assessment of Your Business Model
03
Selection of the Appropriate Corporate Structure
04
Preparation of Incorporation Documents
05
Company Registration
06
Issuance of Corporate Documents
After registration, we can assist with tax registration, opening a corporate bank account, accounting, payroll and ongoing corporate support.
Required Documents
Depending on the nature of the project, the following documents may be required:
- Identification documents;
- Proof of residential address;
- Information about the intended business activities;
- Details of founders, directors and beneficial owners;
- Documents confirming the right to use the registered office;
- Any additional documentation required by the notary or registry.
Frequently Asked Questions
Yes. Foreign individuals and companies may own Slovak companies, subject to identification and beneficial-ownership filings.
Yes. A registered office (sídlo) in Slovakia is required for Commercial Register entry.
EUR 5,000, with a minimum contribution of EUR 750 per member, under Slovak company law.
After incorporation we prepare the KYC pack and introduce suitable banks or payment providers.
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Start with a Consultation
Our team will assess your business needs, advise on the most suitable corporate structure, prepare the required documentation and coordinate registration, the registered office, accounting, payroll and banking.
Schedule a consultation today and take the first step towards establishing your company in Slovakia.