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.

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 entire territory of Slovakia. It is one of the most administratively accessible forms of R&D incentive available in Slovakia because it requires no prior application, no approval from any authority, and no registration with a government body.

Eligibility requires that the R&D activities meet the definition set out in the Ministry of Finance Accounting Practices guidance (Measures No. 23054/2002-92), and the mechanics of the claim are governed by a Methodical Instruction on R&D Superdeduction issued by the Financial Directorate of the Slovak Republic in October 2018. Open to all corporate taxpayers incorporated in Slovakia regardless of company size, ownership structure, or industry sector. The benefit scales directly with actual R&D spend — there is no published ceiling on the deductible amount — making larger R&D investments proportionally more valuable to pursue under this route.

Claims are filed directly in the annual corporate income tax return, and the scheme operates on the standard annual tax-filing cycle. Companies active in 2026 that incurred eligible R&D costs during the fiscal year should review the expenditure definitions with a Slovak tax advisor before filing. SARIO promotes the superdeduction as part of its investor-incentives portfolio, and questions about qualifying expenditure categories can be directed to invest@sario.sk alongside inquiries about complementary investment-incentive instruments.