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Generic Tax Name Special levy on businesses in regulated industries
Tax name in the national language Osobitný odvod z podnikania v regulovaných odvetviach
Tax name in English Special levy on businesses in regulated industries
Member State SK-Slovak Republic
Tax in force since 2012/09/01
If abolished, date on which the tax ceases to apply
Business version date 2012/09/01
Version date 2013/05/27
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act no. 235/2012 as last amended by act. no. 435/2013.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


The special levy on businesses in regulated industries is a temporary measure, in effect only until the end of 2016. 



Revenues are booked on accounts of the State Financial Assets.

Geographical Scope

Legal entity in a regulated industry (e.g. energy, insurance, public health insurance, electronic communication, pharmacy, postal sevices, air transport, provision of health care) which revenues from regulated activity reach at least 50% of total revenues.

Tax object and basis of assessment

Tax base is a profit that exceeds 3 Mil. Eur.

Deductions, Allowances, Credits, Exemptions
Rate(s) Structure

Tax rate is 0.363%.

Tax due date

Tax is paid monthly.

Tax collector

Financial Administration.

Special features

The levy is paid in advance and is subject to clearing. After submitting tax return, the paid levy is cleared similarly to CIT.

Economic function

Environmental taxes

Tax revenue
ESA95 code d51bc

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 38.21 EUR 0.05