Research & Development Superdeduction

Companies located in Slovakia can deduct additional 100% of their R&D costs from their corporate income tax base. Goal of this preferential tax regime is to motivate companies to localize more R&D competencies in Slovakia, to create job opportunities for R&D employees and to increase overall competitiveness of Slovakia.
In order to benefit from R&D superdeduction, it is crucial to elaborate if project fills the definition of research and development, as stipulated in ´Accounting practices´ (Measures of the Ministry of Finance of the Slovak Republic of 16 December 2002 no. 23054 / 2002-92). Act No. 595/2003 Coll. on Income Tax sets the legislative framework of the R&D superdeduction.

Superodeduction for research and development (R&D):
  • provides an opportunity for additional deduction of 100% of costs related to R&D
  • is automatically claimed in the tax return form for the respective tax period
  • requires no application and shall not be subject to approval by any authority
  • has no industry limitation
  • is applicable throughout the whole territory of the Slovak Republic
  • requires low administration (compared to other support mechanisms)

Legislative framework of R&D superdeduction:
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