Slovakia Gazettes Law Amending Various Tax Measures

Oct. 29, 2024, 5:00 AM UTC

The Slovak Official Gazette Oct. 25 published Law No. 278/2024, amending various tax measures. The law includes measures: 1) lowering the reduced corporate tax rate to 10 percent from 15 percent for legal entitles with income below 100,000 euros (US$108,060); 2) increasing the taxable income threshold for the reduced income tax rate for individual entrepreneurs and legal entities, to 100,000 euros from 60,000 euros (US$64,836), to support small and medium-sized enterprises (SMEs); 3) introducing a 22 percent corporate tax rate for legal entities with income above 1 million euros (US$1 million); 4) generally abolishing the tax bonus for dependent children ...

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