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Generic Tax Name Nuclear facility tax
Tax name in the national language Daň z jadrového zariadenia
Tax name in English Nuclear facility tax
Member State SK-Slovak Republic
Tax in force since 2002/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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

Law No. 582/2004. Last ammended by 361/2004

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Tax territory of the Slovak republic.


Operator of the nuclear facility.

Tax object and basis of assessment

Nuclear facility in which a fission reaction takes place and electric power is produced.



The basis of assessment is the size of the cadastral area of a municipality in square meters, located in a zone subject to threat from a nuclear facility.

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

Nuclear facility tax:

up to 1/3 of radius of area:                EUR 0.0039 per square metre
over 1/3 of radius of area: EUR 0.0013 per square metre
over 2/3 of radius of area: EUR 0.0006 per square metre


Tax due date

Tax is due by 31. March of the taxation period.

Tax collector


Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29ea

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 4.03 EUR 0.01
2011 3.65 EUR 0.01
2010 3.93 EUR 0.01
2009 6.12 EUR 0.01
2008 2.26 EUR 0.00
2007 6.71 EUR 0.01
2006 4.25 EUR 0.01
2005 4.22 EUR 0.01
2004 4.08 EUR 0.01
2003 3.92 EUR 0.01