COREDO > Company Formation in Slovakia

Company Formation in Slovakia

Why Register a Company in Slovakia

Slovakia is a stable jurisdiction in the heart of Europe with access to the EU market and the eurozone, a favourable business environment, and developed infrastructure.

The country offers foreign investors transparent regulation, the possibility of 100% foreign ownership, and a strategic location between the markets of Central and Eastern Europe. Slovakia attracts international business with competitive conditions for manufacturing, technology, and logistics.

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Cost of the service
from 2 200 EUR

Types of Companies in Slovakia

Foreign entrepreneurs can register a company in Slovakia in one of the following legal forms.

S.R.O. (Spoločnosť s ručením obmedzeným)

limited liability company. The most popular form of doing business in Slovakia. Formation requires a minimum of one founder (natural or legal person), with a maximum of 50 participants. The minimum share capital is EUR 5,000, with the minimum contribution per participant being EUR 750. Before filing the registration application, at least 30% of each monetary contribution must be paid up, but the total amount of monetary and non-monetary contributions must be no less than EUR 2,500. If the s.r.o. is established by a single participant, the share capital must be paid in full before registration.

A.S. (Akciová spoločnosť)

joint-stock company. Suitable for large-scale projects and companies planning to raise investment through share issuance. The minimum share capital is EUR 25,000. Founders may include at least two natural persons or one legal person; the number of shareholders is unlimited. A joint-stock company is required to establish a supervisory board and a board of directors, ensuring the separation of management and oversight functions.

Partnership

Slovak legislation provides for the establishment of a general partnership (verejná obchodná spoločnosť, v.o.s.) or a limited partnership (komanditná spoločnosť, k.s.). Registration of a partnership requires a minimum of two partners.

Branch of a foreign company (organizačná zložka)

Companies operating in other jurisdictions can open a branch in Slovakia. A branch is not a separate legal entity and acts on behalf of the parent organisation. It is necessary to appoint a representative, who may be a resident of any EU country.

Registration Procedure

Company registration in Slovakia is carried out in accordance with the Commercial Code (Obchodný zákonník, Zákon č. 513/1991 Zb., as amended). The process includes the following steps:

Preparation of the memorandum of association and the company’s articles of association, with notarial certification.
Opening a temporary bank account and depositing the share capital.
Obtaining a trade licence (živnostenské oprávnenie) from the District Office (Okresný úrad).
Filing documents with the Commercial Register (Obchodný register) at the District Court (Okresný súd) for company registration.
Registration with the tax administration — since 1 January 2023, this is carried out automatically based on data from the Commercial Register (Financial Administration of the Slovak Republic, financnasprava.sk).

All documents are submitted electronically via the slovensko.sk portal or in person. When establishing a company remotely by foreign founders, documents may be signed under a power of attorney with notarial certification and apostille.

Required Documents

The following documents are required for registration:

memorandum of association and articles of association (notarially certified);

identity documents of the founders and directors;

proof of a registered office in Slovakia (lease agreement or property owner’s consent);

resolution on the appointment of a director;

confirmation of share capital deposit into a bank account;

a certificate of no tax arrears.

The company director must provide a criminal record clearance certificate.

All documents in foreign languages must be translated into Slovak by a certified court translator and notarially certified. For documents issued outside the EU, an apostille or consular legalisation may be required.

Capital Requirements

Company type	Min. share capital	Details
S.R.O. (LLC)	EUR 5,000	Min. contribution EUR 750; before registration — 30% of each contribution, total ≥EUR 2,500
A.S. (JSC)	EUR 25,000	Suitable for large-scale investment projects
V.O.S. (general partnership)	Not established	Minimum 2 partners
Branch	Not required	Not a separate legal entity

Tax System in Slovakia

Slovakia offers a differentiated corporate income tax (CIT) system. Since 2025, the CIT rate is 10% for companies with taxable income up to EUR 100,000, and 21% for income from EUR 100,000 to EUR 5,000,000. From 2026, a rate of 24% applies to companies with income exceeding EUR 5,000,000.

The standard value-added tax (VAT) rate since 1 January 2025 is 23%, with reduced rates of 19% and 5% for certain categories of goods and services. The VAT rate was increased from the previous 20% as part of the consolidation of public finances.

Dividends paid by a Slovak company to EU residents fall under the EU Parent-Subsidiary Directive, which, subject to certain conditions, allows exemption from withholding tax at source. Slovakia also participates in more than 60 double taxation avoidance treaties, creating favourable conditions for international business structuring.

Opening a Bank Account

To conduct business activities, a company must open a bank account with a Slovak bank. All company operations must be processed through this account. The Slovak banking system is well developed — the largest banks are part of international banking groups such as Erste Group, Intesa Sanpaolo, and KBC Group. To open a corporate account, an extract from the Commercial Register, the company’s founding documents, and documents of directors and beneficial owners are required.

Since Slovakia is a member of the eurozone, all banking operations are carried out in euros, eliminating currency risks when settling with partners from other eurozone countries. Banks conduct due diligence (KYC/AML) when opening an account, which may require additional documents regarding the ownership structure and sources of funds.

Compliance and AML Requirements

As a member of the European Union, Slovakia applies European standards in the area of anti-money laundering and counter-terrorist financing (AML/CFT). Companies are required to comply with the requirements for identifying beneficial owners, maintaining records of client transactions, and reporting suspicious transactions. Data on ultimate beneficial owners must be registered in the Register of Public Sector Partners (Register partnerov verejného sektora), which is publicly accessible. With the entry into force of the new EU AML Regulation (AMLR, Regulation (EU) 2024/1624), applicable from 10 July 2027, compliance requirements will be further tightened. The financial market regulator in Slovakia is the National Bank of Slovakia (Národná banka Slovenska, NBS).

Registration Timelines

The process of registering a company in Slovakia typically takes 2 to 5 business days from the date of submitting a complete set of documents to the Commercial Register at the relevant District Court. The overall preparation period, including document collection, obtaining a trade licence (živnostenské oprávnenie), and notarial certification, may take 2 to 4 weeks. For remote registration, timelines may be extended depending on the time required for document dispatch and legalisation.

COREDO Service Fees

Service	Fee
Company formation in Slovakia (full package)	from EUR 2,200 + VAT

The package includes: preparation and filing of founding documents, registration with the Commercial Register, registered office (Sídlo) for 1 year, and payment of state fees. The minimum share capital for an s.r.o. is EUR 5,000. For an individual cost estimate, contact our specialists — we will prepare a detailed commercial proposal tailored to your specific situation.

Our Experts

The COREDO team has been working since 2016 and possesses deep expertise in company formation across various European jurisdictions.

Nikita Veremeev

Founder & NED. Founded COREDO in November 2016 and personally oversees the strategic development of business across dozens of jurisdictions.

Pavel Kos

Head of Legal. Has been with COREDO since June 2017, responsible for legal support of corporate projects and company registration in European jurisdictions.

Basang Ungunov

Lawyer. Has been with COREDO since June 2022, specialising in legal support for company registration and structuring.

Frequently Asked Questions

Can a foreign citizen register a company in Slovakia?

Yes, Slovakia permits 100% foreign ownership of companies. Foreign citizens may act as founders and directors without restrictions.

What is the minimum share capital for an s.r.o. in Slovakia?

The minimum share capital for an s.r.o. is EUR 5,000, with the minimum contribution per participant being EUR 750. If the company is established by a single participant, the capital must be paid in full before registration.

What are the corporate tax rates in Slovakia?

Since 2025: 10% for companies with income up to EUR 100,000, 21% for income from EUR 100,000 to EUR 5,000,000. From 2026, a rate of 24% applies to large companies with income exceeding EUR 5,000,000.

How long does company registration take?

Registration with the Commercial Register takes 2 to 5 business days. The overall preparation period, including document collection, may take 2 to 4 weeks.

Is the founder's presence in Slovakia required for registration?

No, company registration in Slovakia is possible remotely. Founders may act through an authorised representative on the basis of a notarially certified power of attorney with apostille. All documents must be translated into Slovak by a certified translator.

What is the VAT rate in Slovakia?

Since 1 January 2025, the standard VAT rate in Slovakia is 23%. Reduced rates of 19% and 5% also apply to certain categories of goods and services, including food products and medical devices.

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COREDO specialists provide full support for the company registration process in Slovakia — from document preparation and obtaining a trade licence to registration with the Commercial Register and the tax administration. We have been working since 2016, helping entrepreneurs from dozens of countries successfully build business structures in Europe.