Slovak tax law undergoes some important changes in 2026: The VAT tax rate on certain food products increases to the general VAT tax rate of 23 %. Input VAT in connection with company cars used also for private purposes will be deductible only up to 50 % of the tax paid. Moreover, 2026 sees the introduction of two additional income tax brackets for taxable income over 60.000 Euro and an increase in the minimum corporate income tax for companies achieving yearly sales over 5 million Euro.
