Facts
- Combined corporate income tax rate
- 21.0 % (2023)
- Top statutory personal income tax rate
- 25.0 % (2022)
- Tax revenue, % of GDP
- 19.1 % (2024)
- Top marginal rate incl. employee social security
- 35.0 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 21.0 % (2023)
- Central CIT rate net of sub-central deduction
- 21.0 % (2023)
- Top marginal income tax rate (PIT only)
- 21.6 % (2022)
- Top rate threshold, × average wage
- 2.87× (2022)
- Average annual wage, US$ PPP
- $30,119 (2022)
- Average annual wage, national currency
- 15,538 (2022)
- Tax revenue level
- 15–20% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 41.8 % (2024)
- Taxes on goods and services, % of value added
- 12.5 % (2024)
- ISO code
- SVK
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 19.1 % |
| 2023 | 19.4 % |
| 2022 | 19.8 % |
| 2021 | 19.0 % |
| 2020 | 18.5 % |
| 2019 | 18.8 % |
| 2018 | 18.5 % |
| 2017 | 18.5 % |
| 2016 | 18.0 % |
| 2015 | 18.1 % |
| 2014 | 17.4 % |
| 2013 | 16.7 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 41.8 % |
| 2023 | 40.0 % |
| 2022 | 41.3 % |
| 2021 | 39.7 % |
| 2020 | 37.5 % |
| 2019 | 37.5 % |
| 2018 | 38.2 % |
| 2017 | 37.9 % |
| 2016 | 38.6 % |
| 2015 | 38.2 % |
| 2014 | 37.2 % |
| 2013 | 36.0 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 12.5 % |
| 2023 | 13.0 % |
| 2022 | 13.4 % |
| 2021 | 13.1 % |
| 2020 | 13.1 % |
| 2019 | 13.3 % |
| 2018 | 13.0 % |
| 2017 | 13.1 % |
| 2016 | 12.6 % |
| 2015 | 12.7 % |
| 2014 | 12.4 % |
| 2013 | 12.1 % |
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 21.0 % |
| 2022 | 21.0 % |
| 2021 | 21.0 % |
| 2020 | 21.0 % |
| 2019 | 21.0 % |
| 2018 | 21.0 % |
| 2017 | 21.0 % |
| 2016 | 22.0 % |
| 2015 | 22.0 % |
| 2014 | 22.0 % |
| 2013 | 23.0 % |
| 2012 | 19.0 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 21.0 % |
| 2022 | 21.0 % |
| 2021 | 21.0 % |
| 2020 | 21.0 % |
| 2019 | 21.0 % |
| 2018 | 21.0 % |
| 2017 | 21.0 % |
| 2016 | 22.0 % |
| 2015 | 22.0 % |
| 2014 | 22.0 % |
| 2013 | 23.0 % |
| 2012 | 19.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $30,119 |
| 2021 | $27,967 |
| 2020 | $25,467 |
| 2019 | $24,875 |
| 2018 | $23,919 |
| 2017 | $22,742 |
| 2016 | $22,471 |
| 2015 | $22,344 |
| 2014 | $22,108 |
| 2013 | $20,977 |
| 2012 | $20,075 |
| 2011 | $19,612 |
Year by year · 30
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Slovakia 2024 | — | — | 19.1 % |
| Slovakia 2023 | 21.0 % | — | 19.4 % |
| Slovakia 2022 | 21.0 % | 25.0 % | — |
| Slovakia 2021 | 21.0 % | 25.0 % | — |
| Slovakia 2020 | 21.0 % | 25.0 % | — |
| Slovakia 2019 | 21.0 % | 25.0 % | — |
| Slovakia 2018 | 21.0 % | 25.0 % | — |
| Slovakia 2017 | 21.0 % | 25.0 % | — |
| Slovakia 2016 | 22.0 % | 25.0 % | — |
| Slovakia 2015 | 22.0 % | 25.0 % | — |
| Slovakia 2014 | 22.0 % | 25.0 % | — |
| Slovakia 2013 | 23.0 % | 25.0 % | — |
| Slovakia 2012 | 19.0 % | 19.0 % | — |
| Slovakia 2011 | 19.0 % | 19.0 % | — |
| Slovakia 2010 | 19.0 % | 19.0 % | — |
| Slovakia 2009 | 19.0 % | 19.0 % | — |
| Slovakia 2008 | 19.0 % | 19.0 % | — |
| Slovakia 2007 | 19.0 % | 19.0 % | — |
| Slovakia 2006 | 19.0 % | 19.0 % | — |
| Slovakia 2005 | 19.0 % | 19.0 % | — |
| Slovakia 2004 | 19.0 % | 19.0 % | — |
| Slovakia 2003 | 25.0 % | 38.0 % | — |
| Slovakia 2002 | 25.0 % | 38.0 % | — |
| Slovakia 2001 | 29.0 % | 42.0 % | — |
| Slovakia 2000 | 29.0 % | 42.0 % | — |
| Slovakia 1999 | — | — | 19.7 % |
| Slovakia 1998 | — | — | 20.1 % |
| Slovakia 1997 | — | — | 20.4 % |
| Slovakia 1996 | — | — | 21.2 % |
| Slovakia 1995 | — | — | 22.9 % |