W-8BEN-E for a Slovak s.r.o. or a.s.: copyright royalties are 0%, industrial royalties are 10%
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Treaty articles and rates on this page are checked against the US-Slovak Republic Income Tax Convention signed at Bratislava on October 8, 1993 (slovak.pdf on IRS.gov) — last verified October 2026. Under Article 29(2) it entered into force on the exchange of instruments of ratification, and for tax withheld at source it applies to amounts paid or credited from the first day of the second month after that date. There is no later protocol. This is a separate convention from the US-Czech Republic treaty. The rate structure is similar. The documents are not the same.
AI-generated imageA Slovak s.r.o. invoices a US client, and accounts payable asks for a W-8BEN-E before they pay. If the work is done in Slovakia, the fee is not US-source income: there is no US withholding to reduce, and Part III (Lines 14a, 14b and 15) stays blank. A treaty claim is for US-source income: services the company performs in the United States, royalties, interest, dividends, a lease of containers used in international traffic (Article 8(3)), and a rental of ships or aircraft under Article 8(2). Services performed in the United States cite Article 7(1) at 0% only when the company has no US permanent establishment, and Article 5(3)(b) makes staff working on a US project for more than 9 months within any 12-month period a permanent establishment, except in a taxable year in which that work lasts not more than 30 days. Royalties are not a flat 10% for every category. Copyrights, films, and a software copyright license cite Article 12(2) at 0%. Patents, trademarks, know-how, and equipment cite Article 12(2) at 10%. A lease of containers used in international traffic is not that royalty: it cites Article 8(3) at 0%. When the company claims the treaty, Line 14b certifies a Limitation on Benefits test under Article 17. For an operating s.r.o. that is usually Active trade or business, Article 17(1)(c). Article 16 is directors' fees. "No LOB article in treaty" is the wrong box. The country picker says Slovakia. The treaty title says Slovak Republic.
This guide uses the current IRS line numbers (Rev. October 2021). The sample is the claim case: Tatra Software s.r.o., Active NFFE, sends two developers to a client in the United States for a four-month project, with no office or dependent agent there, and claims Article 7(1) at 0% on those fees. For work it does from Bratislava, Part III would stay blank. The guide also covers the dividend split (5% when a company owns at least 10% of the voting shares, 15% otherwise, no 0% rate, and the RIC and REIT rule of Article 10(3)), ordinary interest at 0% under Article 11(1), and why a page that calls every royalty 10% is reading only the second sentence of Article 12(2).
If you are not incorporated — a živnostník — you file Form W-8BEN, not this form: start the W-8BEN wizard. Work you do from Slovakia for US clients is not US-source income, so Part II of that form (Lines 9 and 10) stays blank. Pay for services you perform in the United States is claimed on Form 8233, not on Form W-8BEN; Article 14(1) is the article there. A person who is not tax-registered has no DIČ. Most natural persons, including a broker investor, use a rodné číslo instead. This page is for incorporated businesses.
Or skip the reading and start the W-8BEN-E wizard — guided questions, a suggested treaty article and rate, and a signature-ready PDF for $30.
Blank form or already filled in?
You can download the official blank form from the IRS and complete it yourself, or get the same file filled from your answers. slovak.pdf is the operative convention. There is no later protocol to read beside it.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for an s.r.o. or an a.s.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for a živnostník.
- 1993 Convention: Income Tax Treaty PDF on IRS.gov — this PDF is operative for Articles 7, 10, 11, 12, 14, and 17. Do not replace it with the Senate letter or a secondary summary.
- IRS treaty documents page: Slovak Republic tax treaty documents. The operative withholding text is slovak.pdf.
- Already filled in (5–10 minutes): W-8BEN-E for Slovak companies ($30) or W-8BEN for an individual ($5) — treaty article and rate suggested automatically, ready to sign as a PDF.
Which Slovak company type are you actually dealing with?
The Chapter 3 box depends on the legal form, not on revenue:
- Akciová spoločnosť (a.s.) Always a Corporation for US tax purposes. 26 CFR 301.7701-2(b)(8)(i) lists "Slovak Republic, Akciova Spolocnost" as a per se corporation. There is no Form 8832 election. The CFR spelling is Spolocnost, not the Czech Spolecnost.
- Spoločnosť s ručením obmedzeným (s.r.o.) The usual startup and small-company form, and the example name in the wizard is Tatra Software s.r.o. It is not on the per se list. Members have limited liability, so it defaults to Corporation, but it can elect a different US classification on Form 8832. A single-member s.r.o. is not disregarded by default.
- Živnostník An individual registration, not a separate legal entity. The person files Form W-8BEN, not this form. Work done from Slovakia needs no treaty claim: Part II of Form W-8BEN (Lines 9 and 10) stays blank. Pay for services performed in the United States goes on Form 8233 under Article 14(1), never Article 7.
- v.o.s. and k.s. A verejná obchodná spoločnosť (v.o.s.) or komanditná spoločnosť (k.s.) is a partnership-style form, not a Corporation by default. Do not check Corporation only because the business has more than one owner.
An s.r.o. that has not filed Form 8832 checks Corporation on Line 4. An a.s. checks Corporation too, and it cannot elect out.
Line 9b is the company's DIČ, not the 8-digit IČO and not the VAT number. A DIČ is issued only to someone registered with the Slovak tax authority. A company's DIČ starts with 2. The sample company uses 2012345678, in the 20 series often used for a resident legal entity. Some registered companies start with 21, so the rule is the first digit, not a rigid 20. A živnostník who is tax-registered has a DIČ that starts with 1. The sample is 1012345678, and it belongs on Form W-8BEN. Most natural persons are not tax-registered and have no DIČ. They use a rodné číslo, written YYMMDD/XXXX. The sample is 850615/1005 (8506151005 is divisible by 11). The W-8BEN field is labeled Rodné číslo and accepts the slash. IČ DPH is SK plus the DIČ. Do not type the SK prefix on Line 9b, and do not put a rodné číslo or a number that starts with 1 on the company form.
Who actually needs to fill in W-8BEN-E?
Any Slovak s.r.o. or a.s. that receives payments from a US business and wants to document non-US status. Common situations:
- Consulting or software invoices A US client asks for the form before paying service fees. For work done in Slovakia the form documents that the company is foreign, and Part III stays blank.
- A copyright, a patent, or equipment The payer needs a treaty claim before applying 0% or 10% instead of 30%. The two royalty classes are not the same rate.
- A broker or platform Slovak investors meet Form W-8BEN at Interactive Brokers, XTB, and Trading 212. Those platforms collect the form. They do not calculate the treaty rate for you. An investor who is not registered with the Slovak tax authority has no DIČ. The number on that form is the rodné číslo, for example 850615/1005. Form W-8BEN-E is the company form, for an s.r.o. or a.s. billing US clients, not for a personal brokerage account.
What happens without a valid form?
Without a W-8BEN-E, a US payer generally withholds 30% of US-source FDAP income: royalties, interest, dividends, and fees for services performed in the United States. Fees for work done in Slovakia are not US-source and carry no chapter 3 withholding, although some payers hold the payment until a valid form is on file. With the form, services performed in the United States with no US permanent establishment can be 0% under Article 7(1). Ordinary interest is 0% under Article 11(1). A copyright or film royalty is 0% under Article 12(2). A patent, know-how, or equipment royalty is 10% under Article 12(2). A lease of containers used in international traffic is 0% under Article 8(3). Ordinary dividends are 15% under Article 10(2)(b), or 5% under Article 10(2)(a) when the company owns at least 10% of the voting shares.
The form stays with the US payer. It is not filed with the Slovak tax authority or the IRS. Slovak tax on the same income is a separate question.
W-8BEN-E line by line: what a Slovak s.r.o. actually enters
Official IRS line numbers for an operating s.r.o., Active NFFE. Services done in Slovakia leave Part III (Lines 14a, 14b and 15) blank. The sample shows the claim case: services performed on site in the United States. An a.s. uses the same lines except that it cannot elect out of Corporation. A živnostník does not use this form.
| Line | What you enter |
|---|---|
| Line 1 | The company's legal name, for example Tatra Software s.r.o. |
| Line 2 | Country of incorporation: Slovakia. The treaty itself is titled Slovak Republic. |
| Line 3 | Leave blank unless a disregarded entity is receiving the payment for its owner. |
| Line 4 | Corporation for an a.s. (always) or an s.r.o. (the default, unless Form 8832 says otherwise). The hybrid follow-up is usually No. |
| Line 5 | Chapter 4 (FATCA) status. An operating company with no financial business is usually Active NFFE. |
| Line 6 | The registered office. The sample uses Hlavna 1, Bratislava, 811 01. The PDF fields use this ASCII spelling. |
| Line 7 | Only if the mailing address differs from Line 6. |
| Line 8 | Usually blank. A US TIN is required only in the cases the payer names. |
| Line 9a | Leave blank. A GIIN is for financial institutions. |
| Line 9b | The company's DIČ, 10 digits, starting with 2. The sample is 2012345678. Do not enter a DIČ that starts with 1, do not enter the SK prefix, and do not enter the 8-digit IČO. |
| Line 9c | Not checked for a registered company that has a DIČ. |
| Line 10 | Usually blank unless the payer asks for a reference number. |
| Part II (Lines 11–13) | Not completed for an ordinary s.r.o. Part II is for disregarded entities and branches. |
| Line 14a | Only when the company claims the treaty: country of residence for treaty purposes, Slovakia. Blank for services done in Slovakia. |
| Line 14b | Only when the company claims the treaty: a Limitation on Benefits test of Article 17. An operating s.r.o. usually certifies Active trade or business under Article 17(1)(c). A company wholly owned, directly or indirectly, by a Slovak resident whose principal class of shares has substantial and regular trading on a recognized exchange can check Subsidiary of a publicly traded corporation (Article 17(1)(d)). "No LOB article in treaty" is the wrong box. |
| Line 14c | Not normally checked. |
| Line 15 | Only when the company claims the treaty; blank for services done in Slovakia. For services performed in the United States with no US permanent establishment (staff there not more than 9 months within any 12-month period, or not more than 30 days in the taxable year, Article 5(3)(b)): Article 7(1), 0%, Services. For a copyright, a film, or a software copyright license: Article 12(2), 0%, Royalties. For a patent, know-how, or equipment rental: Article 12(2), 10%, Royalties. Cite Article 12(2), not Article 12(3). Equipment is a royalty, not Article 7. A lease of containers used in international traffic is not that royalty: Article 8(3), 0%, Container Rental. For a rental of ships or aircraft on a full (time or voyage) basis, or on a bareboat basis by an enterprise engaged in the operation of ships or aircraft in international traffic if that rental is incidental to that operation: Article 8(1), 0%, Ship/Aircraft Rental, explained as "Rental of ships or aircraft within Article 8(2)." Article 8(2) makes such profits operating profits, and Article 8(1) is the paragraph that makes them taxable only in Slovakia. The wizard writes no line for this rental, so type these fields by hand. |
| Line 39 (Part XXV) | Check the Active NFFE certification if Line 5 is Active NFFE. |
| Part XXX | Signature, printed name, and date. The sample is signed by Peter Novak. |
Line numbers match Rev. October 2021. If the IRS issues a new revision, follow the numbering on the PDF you sign.
The guided W-8BEN-E wizard fills these lines from your answers, including the article and rate on Line 15. A rental of ships or aircraft under Article 8(2) is the exception: the wizard writes no line for it, and you type Article 8(1), 0% by hand.
An a.s., an s.r.o., and a živnostník are not the same box
The per se list names only the akciová spoločnosť. An s.r.o. is still a Corporation by default, and a živnostník is not a company at all.
| Point | What it means |
|---|---|
| Akciová spoločnosť (a.s.) | Per se corporation under 26 CFR 301.7701-2(b)(8)(i), listed as "Slovak Republic, Akciova Spolocnost". Check Corporation. Form 8832 cannot change that. |
| s.r.o. | Not on the per se list. Limited liability means the default is still Corporation. A different US classification requires a filed Form 8832. |
| Živnostník | Individual registration. File Form W-8BEN. Work done from Slovakia needs no claim: Part II (Lines 9 and 10) stays blank. Pay for services performed in the United States goes on Form 8233 under Article 14(1), never Article 7 and never Article 14(2). |
| DIČ or rodné číslo | Line 9b on this form is the company DIČ 2012345678. A tax-registered person's DIČ 1012345678, and a rodné číslo such as 850615/1005, belong on Form W-8BEN. |
Use the default that matches the company you actually registered, unless a Form 8832 election is already on file.
What a completed W-8BEN-E looks like for a Slovak s.r.o.
An anonymised example of the claim case: Tatra Software s.r.o., Active NFFE, whose developers work on site in the United States for a US client for four months, with no US permanent establishment, claiming Article 7(1) at 0% on those fees and certifying Active trade or business on Line 14b. For services it performs in Bratislava, Part III would stay blank. This is the PDF the wizard produces from the same inputs.
For illustration only. The company name, address, signer, and DIČ are fictional. Example: Tatra Software s.r.o., Bratislava, DIČ 2012345678, Chapter 3 Corporation, FATCA Active NFFE, US-Slovak Republic treaty Article 7(1) (Business Profits) 0% for services performed in the United States with no US permanent establishment, Limitation on Benefits Active trade or business.
Treaty rates by income type
These rates come from the 1993 Convention (slovak.pdf). They apply only to US-source income: fees for work done in Slovakia need no claim, and Part III (Lines 14a, 14b and 15) stays blank. Copyright royalties and industrial royalties are different sentences of the same paragraph.
| Income type | Article | Rate |
|---|---|---|
| Services / consulting performed in Slovakia (not US-source) | None: Part III blank | No US withholding |
| Services / consulting performed in the United States (Business Profits, no current or former US permanent establishment, staff there not more than 9 months within any 12-month period or not more than 30 days in the taxable year) | Article 7(1) | 0% |
| Dividends, company owning at least 10% of the voting shares | Article 10(2)(a) | 5% |
| Dividends, general rate (under 10% of the voting shares, or any holder who does not meet 10(2)(a)) | Article 10(2)(b) | 15% |
| Interest, ordinary cash loan (not a REMIC excess inclusion) | Article 11(1) | 0% |
| Royalties, copyrights, films, and a software copyright license | Article 12(2) | 0% |
| Royalties, patents, trademarks, know-how, and industrial, commercial, or scientific equipment | Article 12(2) | 10% |
| Use, maintenance, or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in international traffic | Article 8(3) | 0%: taxable only in Slovakia |
| Rental of ships or aircraft on a full (time or voyage) basis, or on a bareboat basis by an enterprise engaged in the operation of ships or aircraft in international traffic if that rental is incidental to that operation | Article 8(1), read with Article 8(2) | 0%: taxable only in Slovakia |
| Independent personal services an individual performs in the United States, with no US fixed base and not present more than 183 days (Form 8233, not this form) | Article 14(1) | 0% |
On Line 15, cite Article 12(2) for both royalty classes. Do not cite Article 12(3) as the rate paragraph. Article 12(2) has two sentences. The first sentence covers Article 12(3)(a): copyrights of a literary, artistic, or scientific work, including cinematographic films and films or tapes. That class is taxable only in the residence state, so the rate is 0%. The second sentence covers Article 12(3)(b): patents, trademarks, designs, models, plans, secret formulas or processes, industrial, commercial, or scientific equipment, and know-how. That class may be taxed at source at up to 10%. The convention does not say "computer software". A copyright license of software is the 0% class. A patent, know-how, or equipment rental is the 10% class. EQUIPMENT rental is a royalty, with one exception written in Article 8. Under Article 8(3), profits from the use, maintenance, or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in international traffic are taxable only in Slovakia, so that lease goes on Line 15 as Article 8(3), 0%, Container Rental. Under Article 8(2), profits from a rental of ships or aircraft on a full (time or voyage) basis, or on a bareboat basis by an enterprise engaged in the operation of ships or aircraft in international traffic if that rental is incidental to that operation, are profits from that operation, taxable only in Slovakia under Article 8(1). Do not send it to Article 7. A film is the copyright class at 0%, not the industrial 10%. Do not describe royalties as a flat 10% for every category: the 10 percent in the Letter of Submittal is the industrial cap. Ordinary interest cites Article 11(1) at 0%. Article 11(3) is the definition. Article 11(2) lets the United States tax a REMIC excess inclusion under its domestic law. Do not cite Article 11(2) for an ordinary loan. Dividends: Article 10(2)(a) is 5% when the beneficial owner is a company which owns at least 10% of the voting shares. The text says "owns", not "owns directly", and it does not require 12 months. Article 10(2)(b) is 15% in all other cases. There is no 0% dividend rate. Article 10(3): the 5% rate never applies to a dividend from a US Regulated Investment Company or Real Estate Investment Trust. A RIC dividend is 15% under Article 10(2)(b). A REIT dividend is 15% only for an individual holding a less than 10 percent interest in the REIT; for a company it has no treaty rate, and withholding is 30%. Do not cite Article 10(6) for a company with no US permanent establishment: that paragraph is a 5% branch-profits tax.
A živnostník: Form W-8BEN, and Form 8233 under Article 14(1) for work in the United States
Work a živnostník does from Slovakia for US clients is not US-source income: there is no US withholding, and Part II of Form W-8BEN (Lines 9 and 10) stays blank. When the individual performs services in the United States, Article 14(1) taxes that income only in Slovakia unless the services are performed or were performed in the United States and either (a) the income is attributable to a fixed base regularly available there, or (b) the individual is present there for a period or periods exceeding in the aggregate 183 days in any twelve-month period. The IRS takes that claim on Form 8233, not on Form W-8BEN. Article 14(2) only defines personal services, so the article is Article 14(1), not bare Article 14 and not Article 14(2). An s.r.o. does not cite Article 14. The employment day-count is in Article 15(2)(a), and all three wage conditions must be met.
A blog post, or the finished PDF?
Generic guides often call every Slovak royalty 10%, or they stop the dividend story at 15%. The wizard asks those questions once and returns the PDF.
| Point | This page | A generic guide |
|---|---|---|
| Article numbers | Part III blank for work done in Slovakia. Article 7(1) for services performed in the United States with no US permanent establishment, Article 12(2) at 0% for copyrights and films, Article 12(2) at 10% for patents, know-how, and equipment, Article 8(3) at 0% for a lease of containers used in international traffic. | Often claims a treaty rate for work done at home, cites a flat 10% for every royalty, or sends equipment to Article 7. |
| Line 14b | Only with a treaty claim: Active trade or business under Article 17(1)(c) for an operating s.r.o. | Sometimes checks Article 16, which is directors' fees, or says there is no LOB article. |
| Finished form | Sample PDF for Tatra Software s.r.o., for services performed on site in the United States with no US permanent establishment (work done in Slovakia leaves Part III, Lines 14a, 14b and 15, blank), plus a wizard that fills yours. | A checklist you still have to type into the IRS PDF. |
Start the wizard and download the filled PDF.
Frequently asked questions about W-8BEN-E for Slovak companies
Direct answers for an s.r.o. or a.s. billing US clients or receiving US investment income.
Which article do I cite for consulting fees?
None, if the work is done in Slovakia: the fees are not US-source, and Part III stays blank. For consulting performed in the United States, Article 7(1) at 0% if the company has no permanent establishment there, now or in the past (the text says "carries on or has carried on"). Article 5(3)(b) makes services furnished through employees or other personnel for more than 9 months within any 12-month period, for the same or a connected project, a permanent establishment, except in a taxable year in which they last not more than 30 days. Do not cite Article 12 or Article 14 for the company.
I am a živnostník, not an s.r.o. Which form and which article?
Form W-8BEN. Work you do from Slovakia needs no treaty claim: Part II (Lines 9 and 10) stays blank. Pay for services you perform in the United States is claimed on Form 8233 under Article 14(1): the United States may tax it only if you have a fixed base regularly available there or you are present there for more than 183 days in any twelve-month period. Do not cite Article 7 or Article 14(2).
Are royalties a flat 10%?
No. Article 12(2) has two sentences. Copyrights, films, and a software copyright license are 0%. Patents, trademarks, know-how, and equipment are 10%. A lease of containers used in international traffic is Article 8(3) at 0%, not this royalty. Cite Article 12(2) for both. Do not cite Article 12(3) as the rate paragraph. The Senate letter's 10 percent maximum is the industrial cap, not every royalty.
Is a film royalty 10%?
No. A cinematographic film is in the copyright class, Article 12(3)(a), taxable only in the residence state. Cite Article 12(2) at 0%. The 10% sentence is the industrial class.
Is equipment rental a royalty?
Yes. Article 12(3)(b) includes industrial, commercial, or scientific equipment. Cite Article 12(2) at 10%. Do not cite Article 7. Article 7(7) does not put equipment rental in business profits. A lease of containers used in international traffic is different: Article 8(3) makes those profits taxable only in Slovakia, so cite Article 8(3) at 0%. Article 8(2) with Article 8(1) does the same for a rental of ships or aircraft on a full (time or voyage) basis, and for a rental on a bareboat basis by an enterprise engaged in the operation of ships or aircraft in international traffic if that rental is incidental to that operation.
Is interest really 0% with no exceptions?
Ordinary interest is Article 11(1) at 0%. That is not every interest payment. Article 11(2) lets the United States tax a REMIC excess inclusion under domestic law. Do not cite Article 11(2) for an ordinary cash loan. There is no contingent-interest 15% paragraph in this article.
What do I check on Line 14b?
Only when the company claims the treaty. An operating s.r.o. usually checks Active trade or business, Article 17(1)(c). A company wholly owned, directly or indirectly, by a Slovak resident whose principal class of shares has substantial and regular trading on a recognized exchange checks Subsidiary of a publicly traded corporation (Article 17(1)(d)). Article 16 is directors' fees. "No LOB article in treaty" does not apply. Article 17(1)(f) is the ownership-and-base-erosion test, not the default for an operating s.r.o.
Why is the dividend rate 15%, not 0%?
Article 10(2)(b) is 15% when the holder does not own at least 10% of the voting shares. Article 10(2)(a) is 5% when a company owns at least 10% of the voting shares. The verb is "owns", not "owns directly". There is no 0% dividend rate. Under Article 10(3) a RIC dividend is 15%, and a REIT dividend to a company has no treaty rate (30%).
a.s. or s.r.o. on Line 4?
Both check Corporation unless the s.r.o. has filed Form 8832. Only "Slovak Republic, Akciova Spolocnost" is on the per se list. The s.r.o. is a Corporation by default because of limited liability.
Which DIČ goes on Line 9b?
The company's DIČ. The sample uses 2012345678, which starts with 2. A DIČ exists only for someone registered with the tax authority. A živnostník's DIČ starts with 1 (1012345678) and goes on Form W-8BEN. Most people have no DIČ. A broker investor enters a rodné číslo such as 850615/1005. Do not put either personal number on the company form. IČ DPH adds an SK prefix. Line 9b does not. The 8-digit IČO is a different identifier.
Related guides
More on the form itself:
- Company form: W-8BEN-E wizard for an s.r.o. or a.s.
- Not a company: W-8BEN wizard for an individual ($5)
- Chapter 3 status: Chapter 3 status guide
Common mistakes to avoid
- Putting a personal number on the company form Line 9b is the company DIČ 2012345678. A DIČ that starts with 1, such as 1012345678, and a rodné číslo such as 850615/1005, belong on Form W-8BEN.
- Calling every royalty 10% Copyrights, films, and a software copyright license are Article 12(2) at 0%. Patents, know-how, and equipment are Article 12(2) at 10%. The Senate letter flattens that split.
- Sending equipment to Article 7 Equipment rental is a royalty under Article 12(3)(b). Cite Article 12(2) at 10%. A lease of containers used in international traffic is Article 8(3) at 0%, not this royalty.
- Stopping dividends at 15% The general rate is Article 10(2)(b) at 15%. Article 10(2)(a) is 5% when the company owns at least 10% of the voting shares. The text does not say directly. There is no 0% tier.
- Filling Part III for work done in Slovakia Fees for services performed in Slovakia are not US-source. Leave Lines 14a, 14b and 15 blank.
- Checking No LOB article Article 17 is a real Limitation on Benefits article. An operating s.r.o. that claims the treaty certifies Active trade or business under 17(1)(c).
- Putting a živnostník's US work on Form W-8BEN Pay for services an individual performs in the United States is claimed on Form 8233 under Article 14(1). Article 14(2) only defines personal services.
- Typing the Czech treaty or the SK prefix This is slovak.pdf, not czech.pdf. Line 9b is the DIČ without SK. IČ DPH is SK plus that number.
A note on Slovak tax
This page is about US withholding. It does not determine how the Slovak Republic taxes the same income, and it does not calculate Slovak tax on US dividends.
Company tax, VAT, and whether a dividend meets the 10% voting-share test are questions for a Slovak accountant. The W-8BEN-E only tells the US payer which treaty rate to apply at source.
Ready to fill the form with the Slovak article numbers?
The wizard asks the same questions as this page and suggests the article and rate on Line 15. A rental of ships or aircraft under Article 8(2) is the exception: the wizard writes no line for it, and you type Article 8(1), 0% by hand.