Slovak Republic

Corporate - Withholding taxes

Last reviewed - 10 February 2022

Mainly, the following payments are subject to WHT when made by Slovak companies to foreign parties. Dividends are also subject to tax, effective as of 1 January 2017. However, a DTT may reduce or eliminate the rate.

Payments WHT (%)
Fees for services 19/35
Royalties * 19/35
Interest on loans and deposits * 19/35
Dividends ** 7/19/35

* Royalties and interest paid to related EU-resident companies are not subject to WHT if certain conditions are met.

** Dividends paid out of profits arising from 2004 to 2016 are not subject to Slovak WHT (subject to anti-avoidance provisions). Please see Dividend income in the Income determination section.

A 35% WHT rate applies on payments to taxpayers from non-cooperative jurisdictions (i.e. where no DTT or tax information exchange agreement [TIEA] exists, the taxpayer is from a jurisdiction that is listed in the European Union’s [EU's] List of Non-Cooperating Countries or a state which do not apply corporate income tax, or apply a zero corporate income tax rate) or where the beneficial owners of the income cannot be identified.

Service fees may be subject to tax in Slovakia only if the service is provided in the territory of Slovakia or if paid for by a Slovak tax resident.

WHT should be paid to the Tax Office no later than 15 days from the end of the calendar month following that in which the payment was made. The withholding obligation lies with the Slovak resident taxpayer. The taxpayer must also notify the tax administrator of the tax withheld and transferred. If the tax is not properly withheld, the unpaid tax becomes the Slovak tax resident’s tax liability, and a penalty may be assessed.

 

This table highlights countries with which Slovakia has entered into a DTT.

Recipient

WHT (%)

Dividends (25)

Interest

Royalties

Armenia

5/10

10

5

Australia

15

10

10

Austria

10

0

5

Belarus

10/15

10

5/10 (1)

Belgium

5/15

10

5

Bosnia and Herzegovina

5/15

0

10

Brazil

15

10/15 (2)

15/25 (3)

Bulgaria

10

10

10

Canada

5/15

10

10 (4)

China, People’s Republic of

10

10

10

Croatia

5/10

10

10

Cyprus

10

10

5

Czech Republic

5/15

0

10

Denmark

15

0

5

Estonia

10

10

10

Ethiopia

5/10

5

5

Finland

5/15

0

0/1/5/10 (5)

France

10

0

0/5 (6)

Georgia

0

5

5

Germany

5/15

0

5

Greece

Domestic (7)

10

10

Hungary

5/15

0

10

Iceland

5/10

0

10

India

15/25

15

30

Indonesia

10

10

10/15 (8)

Iran

5

5

7.5

Ireland

0/10

0

10

Israel

5/10

2/5/10 (9)

5

Italy

15

0

0/5 (10)

Japan

10/15

10

0/10 (11)

Kazakhstan

10/15

10

10

Korea, Republic of

5/10

10

10

Kuwait

0

10

10

Latvia

10

10

10

Libya

0

10

5

Lithuania

10

10

10

Luxembourg

5/15

0

0/10 (12)

Macedonia (North Macedonia)

5

10

10

Malaysia

0/5

10

10

Malta

5 (13)

0

5

Mexico

0

10

10

Moldova

5/15

10

10

Montenegro

5/15

10

10

Netherlands

0/10

0

5

Nigeria

12.5/15

15

15

Norway

5/15

0

0/5 (14)

Oman                                 

0

10

10

Poland

0/5

5

5

Portugal

10/15

10

10

Romania

10

10

10/15 (15)

Russia

10

0

10

Serbia

5/15

10

10

Singapore

5/10

0

10

Slovenia

5/15

10

10

South Africa

5/15

0

10

Spain

5/15

0

5

Sri Lanka

15

0/10 (16)

0/10 (17)

Sweden

10

0

5

Switzerland

0/15

0/5 (18)

0/10 (19)

Syria

5

10

12

Taiwan

10

10

5/10 (20)

Tunisia

10/15

12

5/15 (21)

Turkey

5/10

10

10

Turkmenistan

10

10

10

Ukraine

10

10

10

United Arab Emirates

0

10

10

United Kingdom

5/15

0

0/10 (22)

United States

5/15

0

0/10 (23)

Uzbekistan

10

10

10

Vietnam

5/10

0/10

5/10/15 (24)

Notes

  1. The 5% rate applies to literary, artistic, and scientific work, including cinematograph films or films, tapes, and other means of image or sound reproduction. The 10% rate applies in other cases.
  2. The 10% rate applies to industrial and public works equipment loans granted by a bank for a period of at least 10 years. The 15% rate applies in other cases.
  3. The 25% rate applies to trademark royalties. The 15% rate applies in other cases.
  4. The reduced WHT rate applies to artistic copyright royalties but not including royalties for motion picture films.
  5. The 0% rate applies to literary, artistic, and scientific work copyright royalties. The 1% rate applies to finance leases of equipment. The 5% rate applies to operating leases of equipment, film, and broadcasting royalties, and to computer software royalties. The 10% rate applies to patent, trademark, design or model, plan, and secret formula.
  6. The 0% rate applies to literary, artistic, and scientific work copyright royalties. The 5% rate applies in other cases.
  7. The source state may tax the income at its domestic rate.
  8. The 10% rate applies to film and broadcasting royalties. The 15% rate applies to copyright, patent, software, trademark royalties, and to industrial, commercial, and scientific equipment and information royalties.
  9. The 2% rate applies to government debt or government-assisted debt, the 5% rate applies when the recipient is a financial institution, and the 10% rate applies in other cases.
  10. The 0% rate applies to copyright royalties. The 5% rate applies in other cases.
  11. The 0% rate applies to cultural royalties and the 10% rate applies to industrial royalties.
  12. The 0% rate applies to royalties and other similar fees received by a resident as a member of a board of directors or another similar body. The 10% rate for licence fee applies to other cases.
  13. See the treaty for applicability of rates.
  14. The 5% rate applies to patent and trademark royalties and to industrial, commercial, and scientific equipment royalties. The 0% rate applies to other cases.
  15. The 10% rate applies to patent and trademark royalties, and to information concerning, industrial, commercial, and scientific experience. The 15% rate applies in other cases.
  16. The 0% rate applies to interest received by a bank.
  17. The 0% rate applies to copyright royalties and the 10% rate applies in other cases.
  18. The 0% rate applies to the credit sale of equipment, merchandise, or services; a loan granted by a financial institution; a pension fund; or to interest paid by a company to a company of the other state that is affiliated with the company paying the interest by a direct minimum holding of 25% in the capital for at least two years prior to the payment of the interest or where both companies are held by a third company that has a direct a minimum holding of 25% for at least two years prior to the payment of the interest, both in the capital of the first company and in the capital of the second company. In other cases, the 5% rate applies.
  19. The 0% rate applies to copyright royalties for literary, artistic, or scientific work, including cinematograph films or films or tapes. The 5% rate applies to patent and trademark royalties and to industrial, commercial, and scientific information royalties. However, patent and trademark royalties and industrial, commercial, and scientific information royalties are taxable at 0% if paid by a company resident in a state to a resident of the other state where the beneficial owner is a company that is affiliated with the company paying the royalties by a direct minimum holding of 25% in the capital for at least two years prior to the payment of the royalties or where both companies are held by a third company that has a direct minimum holding of 25% for at least two years prior to the payment of the royalties, both in the capital of the first company and in the capital of the second company.
  20. The 5% rate applies to industrial, commercial, or scientific equipment royalties. The 10% rate applies in other cases.
  21. The 5% rate applies to literary, artistic, and scientific works copyright royalties. The 15% rate applies in other cases.
  22. The 0% rate applies to literary, artistic, and scientific works copyright royalties. The 10% rate applies in other cases.
  23. The 0% rate applies to literary, artistic, and scientific works copyright royalties. The 10% rate applies in other cases.
  24. The 5% rate applies to patent and secret formula royalties; industrial and scientific information royalties; and industrial, commercial, and scientific equipment royalties. The 10% rate applies to trademark royalties and commercial information royalties. The 15% rate applies in other cases.
  25. The lower rate applies if the recipient is a company that directly owns at least a certain amount of the capital or a certain amount of the voting shares of the company paying the dividend.