The key tax changes are in the corporate and investment sectors, which face higher taxes: the top corporate license fee rises to EUR 11,520, and the special levy jumps to 15%. Consumption taxes increase, with VAT on sugary/salty foods at 23% and online gaming taxed at 30%.
The Slovak Republic’s Ministry of Finance has released various public finance consolidation measures for 2026, including several tax measures which includes changes to corporate tax, VAT, etc.
The key tax measures are as follows:
Corporate and investment sector changes
Companies with taxable income exceeding EUR 5 million will incur a higher top corporate tax license fee, increasing from EUR 3,840 to EUR 11,520. For the collective investment sector, the special levy on investment companies, asset managers, and supplementary pension firms will jump significantly from 4.36% to 15%.
Consumption and gaming tax increases
VAT on high-sugar and high-sodium foods, including sweets, soft drinks, and salty snacks will increase from 19% to 23%.
Online gaming is now subject to a 30% levy, up from 27%.
Non-life insurance premiums tax changes
Non-life insurance premiums will carry a higher tax of 10%, compared to the previous 8%.
Tax amnesty programme
A new tax amnesty will allow taxpayers to settle unpaid or undeclared taxes without fines or penalty interest. This applies to income tax, VAT, excise duties, motor vehicle tax, and insurance tax if paid or declared between 1 January and 30 June 2026.
Personal income tax updates
Representatives of constitutional bodies, such as the president, government ministers, and members of parliament, will see higher personal income tax rates, with each standard rate increased by 10%.
In addition, the general population will face new standard tax brackets:
- Up to EUR 44,000: 19%
- EUR 44,001 to EUR 60,000: 25%
- EUR 60,001 to EUR 75,000: 30%
- Over EUR 75,000: 35%
If approved, the measures will take effect from 1 January 2026.
