Slovak Republic Clarifies Annual Minimum Tax for Legal Entities, Including Changes in 2026

The Financial Administration of the Slovak Republic has published new guidelines on the minimum tax for legal entities, considering amendments made by Law 261/2025 of 24 September 2025. As previously reported, one of the main tax measures of the law was an increase in the top minimum tax from EUR 3,840 to EUR 11,520 for companies with taxable income exceeding EUR 5 million, with the minimum tax for other companies maintained. With the change, the brackets are as follows from 1 January 2026:…