An amendment to the Tax Code will bring substantial hikes in fines imposed by tax and customs authorities from the beginning of 2026. These changes affect several key taxpayer obligations.
An amendment to the VAT and Income Tax Act introduces a new approach to handling non-deductible VAT on passenger cars subject to the 50:50 rule (used for both business and private purposes).
We bring you a summary of the most significant changes that the year 2026 will introduce in the topic of tax on financial transactions.
From 1 January 2026, the right to deduct input VAT on expenses related to passenger motor vehicles (category M1) and certain motorcycles (L1e and L3e), which are also used for purposes other than business, will be limited to 50%.
Do you have outstanding tax arrears, missed the deadline for filing your tax return, or need to correct an error in your tax return? The tax amnesty under Slovak Government Regulation No. 243/2025 Coll. gives you the opportunity to settle your obligations without penalties or late payment interest.
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