What a Slovak s.r.o. Really Costs in 2026 (Setup + Running)
If you are a non-resident weighing a Slovak s.r.o. (the limited liability company), the honest answer to “what does it cost?” has two parts: a one-off setup cost and a recurring yearly cost. In 2026 the setup side is about to get more expensive — from 17 August 2026 a notarial deed becomes mandatory, pushing total formation costs above €500. On the running side, budget for a minimum tax of at least €340, accounting, and VAT compliance if you register. Here is the full picture in euros.
One-off setup costs
Slovakia uses the euro, so there is no currency risk in any of these figures. The statutory items are fixed; the professional-service items vary.
| Item | 2026 cost | Notes |
|---|---|---|
| Share capital | €5,000 minimum | Not a fee — it stays in the company. Min. €750 per shareholder. |
| Court registration fee | €220 | Paid to register the company in the Commercial Register. |
| Notarial deed / attorney authorization | new from 17 Aug 2026 | Mandatory founding-document form; typically several hundred euros. |
| Notary as registrar | ~€270.60 incl. VAT | Filing the registration via a notary under the new regime. |
Two points matter for foreign founders. First, the €5,000 capital is not a cost — it is the company’s own money and can be used for business after incorporation; you can even declare it as paid up without parking it in a bank account first (we cover this in the Slovak guide on company formation).
Second, the 17 August 2026 reform is a genuine deadline. Until 16 August, the founding document (articles of association) only needs verified signatures. From 17 August 2026, under law no. 29/2026 Coll., it must be a notarial deed or an attorney-authorized agreement — electronic signatures no longer suffice — and the whole process runs through a notary. In practice, total formation costs move from a few hundred euros today to potentially over €500. If your timeline is flexible, filing before the deadline is cheaper.
Recurring yearly costs
Once the company exists, these are the costs that repeat every year regardless of how much you trade.
1. Corporate income tax — but at least the minimum tax
A Slovak s.r.o. pays corporate income tax at 10%, 21% or 24%, selected by taxable revenue (10% up to €100,000, 21% up to €5 million, 24% above). Even in a loss-making or dormant year, every company owes a minimum tax (daňová licencia):
| Annual taxable revenue | Minimum tax 2026 |
|---|---|
| up to €50,000 | €340 |
| €50,000 – €250,000 | €960 |
| €250,000 – €500,000 | €1,920 |
| over €500,000 | €3,840 |
| over €5,000,000 | €11,520 |
So a small or newly formed s.r.o. should assume at least €340 of tax per year, even before any profit. The full mechanics are in our guide to corporate tax in Slovakia.
2. Accounting and payroll
An s.r.o. must keep double-entry bookkeeping and file an annual corporate tax return plus financial statements — this is not optional and not realistic to do yourself without Slovak-language accounting knowledge. Monthly bookkeeping fees depend on your transaction volume, whether you are VAT-registered, and whether you run payroll, so we quote them per company rather than as a flat number; see our pricing page for the current ranges.
3. VAT compliance
If your Slovak turnover reaches €50,000 you become a VAT payer from the next calendar year (or immediately at €62,500). The standard VAT rate is 23%, with reduced rates of 19% and 5%. Being VAT-registered adds monthly or quarterly VAT returns, a control statement (kontrolný výkaz) and, for EU B2B sales, a recapitulative statement — all of which increase accounting time. Details in our Slovak VAT guide.
4. Transaction tax
Slovakia’s financial transaction tax still applies to legal entities in 2026 (individuals/sole traders were exempted from 1 January 2026). For an s.r.o. it means 0.4% on outgoing cashless payments (capped at €40 per transaction), 0.8% on cash withdrawals (no cap) and €2 per year per business card. For a normal trading company this is usually a modest but real line item.
5. Registered office
Every s.r.o. needs a registered address in Slovakia. Non-residents typically use a virtual office / registered-office service, billed monthly or yearly.
A worked example: small non-resident s.r.o.
Imagine a one-person consulting s.r.o. formed in 2026, not yet VAT-registered, with €40,000 revenue and €25,000 profit:
- Setup (one-off): €220 court fee + notarial/registration costs (from 17 Aug 2026, budget €300–400) + €5,000 capital that remains the company’s money.
- Corporate tax: 10% of €25,000 = €2,500 (well above the €340 minimum, so the minimum does not bite).
- Dividends: if the owner pays out the after-tax profit, an extra 7% dividend tax applies to individual resident owners.
- Accounting: recurring monthly fee (see pricing).
- Transaction tax: a small percentage of outgoing payments during the year.
The takeaway: the s.r.o. itself is cheap to keep alive (from €340 tax plus accounting), but the 2026 setup is getting more expensive, and dividends add a second layer of tax when you take money out.
Frequently asked questions
What is the minimum cost to run a Slovak s.r.o.? At least the €340 minimum tax per year plus accounting fees and a registered-office service, even if the company makes no profit.
Is the €5,000 share capital a fee? No. It is the company’s own capital, usable for business after incorporation. It is not paid to the state.
Did formation costs change in 2026? Yes. From 17 August 2026 the founding document must be a notarial deed or attorney-authorized agreement, which raises total formation costs above €500.
We handle the setup and the books
We help non-residents through Slovak company formation and ongoing accounting — including the new post-17-August process, VAT registration and the annual return. Ask us for a fixed quote based on your actual activity.