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Slovakia R&D Superdeduction (§30c Income Tax Act)

Slovakia R&D Superdeduction

Offers Slovak companies a super deduction model to increase deductions for innovation spending and strengthen cash flow.

OpenSARIO + MIRRI SlovakiaSlovakia
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About

The Slovak R&D Superdeduction, governed by Section 30c of Act No. 595/2003 Coll. on Income Tax, allows companies located in Slovakia to deduct an additional 100% of qualifying R&D costs from their corporate income tax base on top of the standard deduction — effectively doubling the tax benefit of eligible R&D expenditure. The instrument carries no sectoral limitation and is available across the en…

What this grant funds

Any qualifying R&D activity meeting the Ministry of Finance definition — no sectoral restriction.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—
Funding analytics

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Industries

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Eligibility criteria

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Application process

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Timeline

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Last verified: 22 Jul 2026Source: www.sario.sk