Slovak Republic Publishes Law Implementing Package of Public Finance Consolidation Measures for 2026

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…