Corporate Tax Comparison

Israel vs Slovakia

Compare Israel and Slovakia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Israel: 4/04/2026 · Slovakia: 4/05/2026

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Compare Corporate Tax

Israel

Slovakia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Israel: 4/04/2026 · Slovakia: 4/05/2026

Corporate Income Tax (CIT)

Israel

Slovakia

General CIT Rate:

21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

CIT Return Due Date:

Within five months after the end of the tax year.

CIT Return Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Payment Due Date:

If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.

CIT Payment Due Date:

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

CIT Estimated Payment Due Date:

Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax year.

CIT Estimated Payment Due Date:

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

Withholding Tax (WHT)

Israel

Slovakia

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

7/19/35

Value-Added Tax (VAT)

Israel

Slovakia

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Israel

Slovakia

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Israel

Slovakia

Composite Effective Average Tax Rate:

21.47%

Composite Effective Average Tax Rate:

19.33%

Composite Effective Marginal Tax Rate:

16.63%

Composite Effective Marginal Tax Rate:

12.52%

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