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

Slovakia's R&D Superdeduction, established under §30c of Act No. 595/2003 Coll. on Income Tax, allows companies to deduct an additional 100% of qualifying R&D costs from their corporate income tax base — effectively doubling the tax deductibility of those expenses. There are no sectoral limitations and the scheme is available territory-wide. The mechanism requires no prior application or approval by any authority. Companies claim the deduction directly on their annual corporate income tax return.

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