Paying Dividends from a Slovak s.r.o. in 2026: Rates, Non-Resident Owners and the New Monthly Report
A Slovak s.r.o. distributing profit in 2026 withholds 7% on profits earned from 2025 onwards, 10% on 2024 profits, and pays nothing at all when the shareholder is a company resident in a cooperating state. What is new this year is not the rate — it is the paperwork: since January 2026 every distribution has to be reported to the tax office on form OZN4311v26, recipient by recipient, by the 15th of the following month. Foreign owners who used to treat a dividend as a single bank transfer now have a filing attached to it.
This is the second layer of tax on your profit. The first is Slovak corporate income tax — 10% on taxable income up to €100,000, 21% above that, 24% above €5,000,000 — plus the minimum tax (daňová licencia), which in 2026 runs in five bands from €340 to €11,520. Only what is left after that can be distributed.
The withholding rate depends on the year the profit was earned
Not on the year you pay it out. A 2026 distribution of retained earnings from several years is split and taxed at different rates:
| Profit earned in | Withholding tax on distribution to a resident individual |
|---|---|
| 2017–2023 | 7% |
| 2024 | 10% |
| 2025 and later | 7% |
Profits from 2011–2016 carry no income tax but were subject to health insurance contributions at the time. Health insurance contributions do not apply to dividends from profits generated from 1 January 2017 onwards — a common misunderstanding among owners who also draw a salary.
For a Slovak tax resident individual the withholding is final tax: the company deducts it, and the shareholder does not report the dividend in a personal tax return, regardless of the amount.
Who receives the dividend changes everything
This is where foreign-owned companies diverge from the textbook case.
| Shareholder | Treatment in Slovakia |
|---|---|
| Slovak resident individual | 7% withheld (2025+ profits), final tax |
| Non-resident individual from a double tax treaty state | domestic 7% unless the treaty sets a lower rate; the treaty rate applies only if the shareholder proves tax residence with a certificate of residence |
| Company resident in a cooperating state (incl. all EU states) | the profit share is not subject to tax under § 12 ods. 7 písm. c) — no withholding |
| Recipient who is a taxpayer of a non-cooperating state | 35% |
The list of cooperating states is maintained by the Slovak Ministry of Finance. A jurisdiction that is not on it — typically a state with no double tax treaty and no exchange-of-information agreement with Slovakia — triggers the 35% sanction rate. If you are considering a holding company above your Slovak s.r.o., its jurisdiction is the single decision that most affects the final tax on your profit.
Practical consequence for the certificate of residence: collect it before the payment date. Once the tax has been withheld at the domestic rate, recovering the difference under a treaty is a refund procedure, not a correction.
The new monthly notification: OZN4311v26
From January 2026 the company that withholds tax on a profit share must file a notification on the new form OZN4311v26, together with the remittance of the tax, by the 15th day of the month following the payment (the next working day if the 15th falls on a weekend or public holiday).
The form is not a summary line. Its recipient schedule requires, for each shareholder: name, identification number, address of permanent residence, the taxable amount, the payment date, the rate applied, the tax withheld and the date it was remitted.
Two operational implications:
- Split payments create separate filings. If a distribution is paid in instalments across three months, you withhold and file three times.
- Shareholder data must be current and complete. Missing an identification number or address for a foreign shareholder blocks the filing on a hard deadline, which is a poor time to start collecting documents.
Both the withholding and the notification sit on the same date as the payroll withholding remittance — see the recurring cycle in our Slovak s.r.o. compliance calendar.
Before you can distribute anything
A dividend in Slovakia is a corporate act, not a transfer:
- Approved financial statements for the year whose profit you are distributing, filed in the Register of Financial Statements.
- A general meeting resolution on the distribution of profit, stating the amount and the shareholders’ entitlements.
- The statutory restrictions on distribution under the Commercial Code — accumulated losses and the reserve fund must be dealt with first.
- The payment itself, then the withholding and the OZN4311v26 filing by the 15th of the following month.
One more item that catches foreign owners: since 1 January 2026 the Slovak financial transaction tax applies to legal entities only — self-employed individuals were exempted — at 0.4% of an outgoing non-cash transaction, capped at €40 per transaction, 0.8% on cash withdrawals with no cap, and €2 per year per payment card used. A large dividend transfer from the company’s account hits the €40 cap, not 0.4% of the whole amount. Details are in our guide to the Slovak financial transaction tax.
Dividend or salary?
For an owner who also manages the company, the comparison is not just the 7%. A director’s remuneration is deductible for the company but carries payroll taxes and social and health contributions; a dividend is paid from taxed profit but carries no contributions. Residency, where you actually live and which country taxes your worldwide income all change the answer — the mechanics of paying yourself as a managing director are covered in Director of a Slovak s.r.o. in 2026.
Frequently asked questions
What is the dividend tax rate in Slovakia in 2026? 7% withholding on profits earned in tax periods beginning 1 January 2025 or later, and 10% on 2024 profits. The rate follows the year the profit was earned, not the year it is paid.
Do foreign shareholders pay Slovak dividend tax? A non-resident individual is subject to the 7% domestic rate unless a double tax treaty provides a lower rate and the shareholder submits a certificate of tax residence. A company resident in a cooperating state receives the profit share outside the scope of Slovak tax; a recipient in a non-cooperating state is taxed at 35%.
Are health insurance contributions payable on Slovak dividends? No, not on dividends from profits generated from 1 January 2017 onwards.
When must the company report and pay the withheld tax? By the 15th day of the month following the payment, together with the OZN4311v26 notification.
Can we distribute profit before filing the financial statements? No. The distribution must be based on approved financial statements and a general meeting resolution.
We run the filing for you
Withholding the right rate for the right profit year, checking the shareholder’s residence status and filing OZN4311v26 on time is exactly the kind of work that goes wrong once a year — on a hard deadline. Our accounting services for Slovak companies cover the distribution end to end, from the financial statements to the notification. See pricing or get in touch.