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R&D super-deduction

Taxpayers which undertake R&D may apply for a tax advantage consisting in the deduction of R&D expenditures (costs) - super-deduction from the tax base.


The Slovak economy is transforming into a knowledge economy, and new instruments in our legislation support the R&D activities of entrepreneurs. One of the most important is undoubtedly the R&D super-deduction of costs.

 


Before the 2018 tax period, Slovak tax payers could deduct from their tax base utilized by tax loss only 25% of eligible costs spent on R&D. From 01.01.2018, the amount of deductible costs increased to 100%. The super-deduction mechanism was extended by positive year-on-year increase of R&D costs.

 


It is now clear that the effort of the government to enhance R&D activities in Slovakia will continue. Together with an amendment to the Act on Corporate Income Tax effective from 01.01.2020, the possibility to deduct eligible costs spent on R&D activities from the tax base utilized by the tax loss will increase to 150% for the tax period starting 01.01.2019 and to 200% for the tax period of 2020 and subsequent periods.

During the tax period of 2017, the R&D super-deduction was used by 163 companies that utilized tax in the amount of EUR 40.10 mil.

 

Our services: 

  • Organization of R&D Workshops for your employees.
  • Initial assessment of eligible costs.
  • Preparation of financial calculation of projects with respect to requirements of corporate income tax.
  • Preparation of statutory documentation for eligible projects.
  • Preparation of supporting documentation for eligible projects.

 

Contact us

Bartosz  Jasiolek

Bartosz Jasiolek

Partner, Tax & Legal Leader, PwC Slovakia

Christiana Serugová

Christiana Serugová

CEE TLS Lead Relationship Partner, PwC Slovakia

Tel: +421 903 261 010

Zuzana Palkechová

Zuzana Palkechová

Manager, PwC Slovakia

Tel: +421 910 509 114

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