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

Supports the Slovakia's Superdeduction, established under §c of Act No.

SARIO + MIRRI SlovakiaSlovakiaTax credit

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

AIBiotechClimate TechEnergy TechHardwareAdvanced ManufacturingAdvanced MaterialsMedtech

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 31 May 2026Source: www.sario.sk