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Generic Tax Name TV and Radio licences fees
Tax name in the national language Koncesionárske poplatky RTVS
Tax name in English TV and Radio licences fees
Member State SK-Slovak Republic
Tax in force since 1995/01/01
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Act No. 340/2012, as last amended by the Law No. 373/2013

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Slovak TV receives 70% of revenues and Slovak Radio receives 30% of revenues.

 
Geographical Scope

Tax territory of the Slovak republic.

 
Taxpayers

Natural person, who is an end consumer of electricity. Legal person, who has more than 3 employees.

 
Tax object and basis of assessment

Lump - sum tax levied on electricity consumers.

 
Deductions, Allowances, Credits, Exemptions

Deductions:

If the taxpayer is pensioner which does not live in household with other person that has occupational incomes or receives a material need benefit or person that is together assessed with material need benefit recipient, the fee is halved

Exemptions:

Telecommunication office of Slovak Republic, Slovak TV, Slovak Radio, preschools, schools, hospitals, social services institutions

 
Rate(s) Structure

The fee is in amount of 4.64 EUR per every started month.

Reduced fee is in amount of 2.32 EUR per every started month.

 

Legal person:

  • with more than 3 and less than 9 employees pay tax 4.64 EUR per every started month
  • with more than 10 and less than 49 employees pay tax 18.58 EUR per every started month
  • with more than 50 and less than 249 employees pay tax 79.66 EUR per every started month
  • with more than 250 and less than 999 employees pay tax 199.16 EUR per every started month
  • with more than 1,000 employees pay tax 464.71 EUR per every started month
 
Tax due date

Tax is paid monthly. The taxpayer must pay tax until the last day of the respective month.

 
Tax collector

Company founded by Slovak TV and Slovak Radio.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d59dh+d29eh

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 72.37 EUR 0.10
2011 73.92 EUR 0.10
2010 76.09 EUR 0.11
2009 77.35 EUR 0.12
2008 74.75 EUR 0.11
2007 71.10 EUR 0.13
2006 71.57 EUR 0.16
2005 67.58 EUR 0.17
2004 67.85 EUR 0.20
2003 56.43 EUR 0.19
2002 49.63 EUR 0.19
2001 49.59 EUR 0.21
2000 51.48 EUR 0.23

Comments