Minimum Corporate Income Tax

From the tax period 2026, the minimum corporate tax, that is in force from the tax period 2024, is updated, introducing new amount of minimum corporate tax of EUR 11,520 for legal entities with annual taxable revenues exceeding EUR 5 million.

The minimum corporate tax is as follows in case of taxable revenues :

• Not exceeding EUR 50,000: EUR 340
• Exceeding EUR 50,000 and not exceeding EUR 250,000: EUR 960
• Exceeding EUR 250,000 and not exceeding EUR 500,000: EUR 1,920
• Exceeding EUR 500,000 and not exceeding EUR 5,000,000: EUR 3,840
• Exceeding EUR 5,000,000: EUR 11,520

Personal income tax rate

From the tax period 2026, the employment income tax rates are updated, introducing new higher rates of 30% and 35%. The tax is applied progressively on the annual tax base as follows:

• 19% on the portion of the annual tax base up to EUR 43,983.32
• 25% on the portion of the annual tax base exceeding EUR 43,983.32 and up to EUR 60,349.21
• 30% on the portion of the annual tax base exceeding EUR 60,349.21 and up to EUR 75,010.32
• 35% on the portion of the annual tax base exceeding EUR 75,010.32.

These rates also apply to self-employment income if such taxable income (revenues) exceeds EUR 100,000 for the tax period (if they don’t, the tax rate of 15% applies).

VAT deduction on passenger cars from 2026

From 1 January 2026, Slovakia is introducing a mandatory flat‑rate VAT deduction of 50% for passenger cars (including motorcycles) that are used for both business and private purposes. The flat rate applies regardless of the actual proportion of business and private use and applies not only to the acquisition costs of the vehicle but also related goods and services, such as fuel, maintenance, repairs, rental and other operating expenses.

A 100% VAT deduction remains available for vehicles used exclusively for business purposes, provided that the statutory conditions and record‑keeping requirements are met.

The flat‑rate VAT deduction regime will apply from 1 January 2026 until 30 June 2028.

E-invoicing

During 2026, the issuance and delivery of electronic invoices via an authorised delivery service is voluntarily.

The issuance of an electronic invoice that is not delivered through a certified delivery service requires the recipient’s consent, regardless of whether the invoice complies with EU standards. Where the recipient participates in the electronic invoice delivery system ), such participation shall be deemed to constitute implicit consent to the issuance of electronic invoices.