# Corporate income tax

> Published data on assessed corporate income tax and declared tax losses per tax period, available by company ID through a REST API.

The Slovak Tax Authority publishes assessed corporate income tax and declared tax losses per tax period. This comes straight from the tax administrator and is independent of what the company reports in its financial statements.

## What the register contains
- Tax period from and to
- Assessed income tax in EUR
- Declared tax loss in EUR

## Fields we return

| Field | Meaning |
| --- | --- |
| `period_from` | Start of the tax period. |
| `period_to` | End of the tax period. |
| `tax_eur` | Assessed income tax in EUR. |
| `loss_eur` | Declared tax loss in EUR. |

## How to request the data

```http
GET /v1/company/ico/51636549?scope=fs_imports

{
  "fs": {
    "dppos": [
      {
        "period_from": "2025-01-01",
        "period_to": "2025-12-31",
        "tax_eur": 9840.00,
        "loss_eur": null
      }
    ]
  }
}
```

## How often we update

Daily, together with the other Tax Authority bulk exports.

## What it is used for

Assessed tax is a second view of profitability alongside the financial statements. A large divergence between the two is worth a question – not necessarily a suspicion, but a question.

A multi-year series of assessed tax and losses is far more usable for credit assessment than a single year, because it shows a trend rather than a blip.

## Frequently asked questions

### Why does assessed tax differ from the tax in the statements?

Accounting profit and taxable profit are not the same – they differ by add-backs and deductible items. Some difference is normal; what matters is its size and whether it is stable.

### Which years are available?

Those the Tax Authority has published. We return every period we find for the company ID and leave the choice of which to use to you.