Key implementation point
Special economic zone (SEZ) tax relief and investment incentives can bring ETR below 15%, making QDMTT relevant for SEZ entities.
Implementation detail
- 01 Slovakia enacted via Act No. 507/2023, effective 1 January 2024.
- 02 Slovakia offers investment incentives and has special economic zones — tax relief reduces GloBE covered taxes.
- 03 Financial Administration of the Slovak Republic issued implementation FAQ.
Enacted legislation
Zákon č. 507/2023 Z. z.
Official sources & further reading
Track Slovakia rules against your live MNE
In Pillar2OS you can pull this jurisdiction's rules directly into your entity structure — automatically calculating top-up positions, flagging QDMTT obligations, and tracking rule changes as they happen across all your operating countries.
See it in the sandbox →