OrbitaxAmendments to Income Tax Act approved
|Approved Changes|Slovak Republic
On 3 December 2013, the National Council approved the amendments to the Income Tax Act.
The main changes are summarized below:
| - | reduction of the corporate income tax rate from 23% to 22%; |
| - | implementation of the minimal tax applicable for resident legal entities. The tax may range from EUR 480 to EUR 2,880 depending on certain conditions. Several exemption… |