{"id":7724,"date":"2024-11-25T11:37:51","date_gmt":"2024-11-25T10:37:51","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=7724"},"modified":"2025-01-15T19:06:55","modified_gmt":"2025-01-15T18:06:55","slug":"corporate-income-tax-2024-vs-2025","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/corporate-income-tax-2024-vs-2025\/","title":{"rendered":"Corporate income tax 2024 vs. 2025"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_column_text]\n
\"Marcel

Marcel Mur\u00e1ni, Tax Advisor<\/p><\/div>\n

In anticipation of the end of the 2024 tax period, we provide an overview of the key points that will impact the corporate income tax base for the year 2024. At the same time, we present an overview of what needs to be prepared for the upcoming tax period.<\/p>\n

Minimum corporate tax<\/h2>\n

Law No. 530\/2023 Coll. \u00a7 46b of the Income Tax Act reintroduces the concept of a minimum tax (similar to the tax licence last paid in 2017) for a corporate taxpayer, effective from January 1, 2024.<\/p>\n

This refers to the minimum tax to be paid by the taxpayer if the calculated tax liability in the tax return<\/a> is lower than the minimum tax amount set out in paragraph 2 of \u00a7 46b of the Income Tax Act, even if the taxpayer reports a tax loss or zero tax liability in the tax return.<\/p>\n

The obligation to pay the minimum tax is determined after deducting tax allowances according to \u00a7 30a (for recipients of investment aid) or \u00a7 30b (for recipients of incentives) and after crediting the tax paid abroad according to \u00a7 45 of the Income Tax Act.<\/p>\n

The amount of the minimum tax depends on the taxable income (revenue) achieved, with taxable income being determined based on the definition in \u00a7 2 letter h), i.e. income subject to tax and is not exempt from tax, as follows:<\/p>\n\n\n\n\n\n\n\n
\n

Achieved taxable income (TI)<\/strong><\/p>\n<\/td>\n

\n

Minimum tax amount<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

TI \u2264 50 000<\/p>\n<\/td>\n

EUR 340<\/td>\n<\/tr>\n
\n

50 000 < TI \u2264 250 000<\/p>\n<\/td>\n

EUR 960<\/td>\n<\/tr>\n
250 000 < TI \u2264 500 000<\/td>\n\n

EUR 1 920<\/p>\n<\/td>\n<\/tr>\n

500 000 < TI<\/td>\n\n

EUR 3 840<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

How to reduce the minimum tax?<\/h3>\n

The Act allows the minimum tax to be applied at half the rate<\/strong> for a taxpayer whose average number of employees with disabilities for the tax period is at least 20% of the total average number of employees.<\/p>\n

When is the minimum tax not payable?<\/h3>\n

According to \u00a7 46b, paragraph 7 of the Act, situations when the minimum tax is not payable are listed exhaustively:<\/p>\n