Research & Development superdeduction

In order to motivate companies to spend more on research and development, create more jobs for professionals as well as to increase competitiveness, the Slovak Republic has introduced a superdeduction tool for research and development - special tax regime enabling additional deduction of R&D costs.

Superdeduction is applicable to all phases and all types of R&D.

Superodeduction for research and development (R&D):
  • Provides the opportunity for additional deduction of 200% of costs related to R&D
  • It is automatically claimed in the tax return for the tax period
  • Requires no application and shall not be subject to approval by any authority
  • No industry limitation
  • It is applicable throughout the territory of the Slovak Republic
Legislation of R&D superdeduction: 
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