Top-up Tax in Slovakia
Key information and obligations
From January 1, 2025, a new law on equalization tax will apply in Slovakia, aimed at ensuring that large multinational groups are subject to a minimum global tax rate of 15%.
The law applies to companies with consolidated revenues exceeding €750 million and introduces new obligations in the following areas:
- correct calculation and application of the top-up tax,
- reporting and filing tax returns,
- compliance with international rules (known as OECD Pillar 2).
Our partner Dravecký & Partner explains more about who is affected by the tax, how it is calculated, and what obligations it entails.
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