This is the first modification to the 2016 Slovak Republic-Iran income tax treaty since its entry into force.
The President of the Slovak Republic, Peter Pellegrini, signed the law ratifying the protocol to the 2016 income tax treaty with Iran.
Signed on 9 April 2025, this is the first protocol to amend the treaty.
The treaty between the Slovak Republic and Iran was signed on 19 January 2016, and aimed at preventing double taxation and tax evasion with respect to income taxes.
It will take effect on the first day of the third month after the exchange of ratification instruments and will apply from 1 January of the year following its entry into force.
Earlier, the Slovak Republic’s parliament gave its approval to a protocol amending the 2016 income tax treaty with Iran on 16 September 2025.