The Slovak Republic’s Parliament approved amendments to the Construction Law and related legislation, including the Income Tax Act (ITA) on 15 September 2026, clarifying construction categories, tax treatment and permitting procedures.
The Slovak Parliament approved on 15 September 2026 a bill amending the Construction Law and related legislation, including the Income Tax Act (ITA), to clarify construction categories, simplify administrative procedures and align tax rules with the revised construction framework.
Income Tax Act changes
The ITA amendments mainly align tax legislation with changes to the Construction Law, including revised definitions of a small structure and a simple structure.
The bill also clarifies the definition of construction modification costs considered for income tax purposes, including expenses incurred for technical improvement.
Article III would further align tax depreciation rules with the revised construction categories, including the treatment of fixed information structures under minor construction depreciation group 4.
Construction categories revised
The amendment would clarify the definition of a solid connection with the ground, covering various types of foundations, mechanical fasteners, ground screws and guy-wire anchors.
It would also distinguish between buildings, other land construction and engineering structures. Prefabricated objects fulfilling a construction purpose would be treated as constructions where they are solidly connected to the ground.
The rules for Minor Constructions (Drobné stavby) would also change. Commercial and service buildings would be excluded from this category regardless of their size, while renewable energy production equipment and EV charging stations would be removed from the minor construction list.
Permitting and documentation
The amendment would simplify construction documentation by allowing applicants for a construction intent (stavebný zámer) to submit a single documentation set prepared either to the level of a construction intent or a full construction project (projekt stavby).
For certain minor constructions and non-structural internal or external modifications, a simplified graphic sketch or manufacturer’s assembly documentation would be sufficient.
The legislation would also clarify procedures for appeals involving a binding statement (záväzné stanovisko) and confirm that the building authority verifies the full construction project after the construction intent decision becomes final and enforceable.
Occupancy and change of use
The bill would clarify procedures for occupancy approvals and the issuance of occupancy certificates (kolaudačné osvedčenie), while allowing authorities to waive occupancy approvals for certain minor or notified works.
It would also establish that an occupancy certificate is a special administrative document against which no administrative appeal is permitted.
Separate rules would govern Change of Use (Zmena v užívaní), including changes to a building’s purpose, technical operational parameters and extensions of temporary building durations.
Construction supervision and penalties
Construction inspectors would be required to present official employer credentials before inspections. They would also receive statutory powers to verify worker identities and use photo, audio or video recording equipment to document site conditions.
The amendment would standardise educational and experience requirements for building authority staff and inspectors. It would also restructure penalties, removing duplicate offences and revising fine thresholds.
Rules concerning the additional permitting of structures built before 31 March 2025 would also be refined.
Other legislation
The bill would amend several other laws alongside the Construction Law and ITA.
Changes to the Road Act would give the Ministry of Transport special building authority jurisdiction for certain Class I highways developed under government-approved Public-Private Partnership (PPP) projects.
The Local Taxes Act would be updated to reflect revised terminology, while amendments to the Explosives Act would confirm the District Mining Office (obvodný banský úrad) as the special building authority for certain storage facilities.
The Electronic Communications Act would exempt certain small telecommunication infrastructure from permitting and notification requirements. Changes to the State Rental Housing Act and Strategic Investments Act would also simplify project and property procedures.
The effective date for implementing the Treasury’s Central Payment System across building authorities would be postponed from 1 December 2026 to 1 July 2027.
Effective dates
The general provisions are scheduled to enter into force on 1 November 2026, while the main substantive provisions under Articles I through IX are due to take effect on 1 January 2027.
The proposal aims to reduce average approval decision times for construction intents from 300 days to 90 days by 2032.
The bill must receive the President’s signature and be published in the Collection of Laws before becoming law.
