The Slovak Republic has published Law 261/2025 of 24 September 2025 in the Official Gazette, which provides for the implementation of the package of public finance consolidation measures for 2026. The main tax measures include:
- New standard personal income tax brackets as follows:
- up to EUR 44,000 (154.8 times subsistence minimum) - 19%
- over EUR 44,000 to 60,000 (212.4 times subsistence minimum) - 25%
- over EUR 60,000 to 75,000 (264 times subsistence minimum) - 30%
- over EUR 75,000 - 35%
- In…