Law on Personal Income Tax
20/02/2026
- The Law defines the income from games of chance and prescribes the tax rate for taxation of income from games of chance, depending on the level of winning.
- The tax depreciation rates per asset groups for entrepreneurs are changed.
The Law on the Transfer of Immovable Property
20/02/2026
- The Law prescribed tax relief for immovable property owned or used by a person registered in the register of agricultural producers, whereby the tax rate may be reduced by 20% to 90% of the tax liability.
- The list of properties eligible for property tax exemption has been expanded.
The Law on Value Added Tax
20/02/2026
- Clarification of what constitutes a supply of goods, including:
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- sale of newly constructed buildings and transfer of ownership or possession rights;
- sale of construction land by a taxpayer;
- disposal of a taxpayer’s business assets by others (e.g., liquidators, administrators, employees) when input VAT can be deducted;
- exchange of goods.
The Law on Tax Administration
20/02/2026
- New definitions have been introduced for crypto‑assets and crypto service providers, as well as entirely new reporting obligations. Crypto service providers must submit user data by January 31 of the current year for the previous year and are required to register and be entered into a special register maintained by the Tax Authority.
