The Slovak Republic Parliament has rejected a bill that brings amendments to the Income Tax Act on 15 April 2025.
This legislation grants small and medium-sized enterprises, including both individual entrepreneurs and legal entities, greater flexibility in managing income tax advance payments throughout the tax period.
Under the 2003 Income Tax Act, the income of a foreign dependent contractor working in Slovakia is taxable in Slovakia. This includes income from employment, service, civil service, membership, or similar roles, as well as income earned by partners or executives of limited liability and limited partnership companies. Income from activities performed by non-residents on aircraft or ships operated by Slovak tax residents also qualifies as dependent contractor income.
