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25. 6. 2026 25. 6. 2026
In brief

One sentence summary | June 2026

Tax and Legal Department

kpmg@kpmg.sk +421 259 984 111
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Last month’s tax and legal news in brief.

  • The minimum subsistence level will rise to EUR 295.22 from 1 July 2026. This is a key figure from which the state derives dozens of other figures, including the tax-free allowance per taxpayer and the obligation to file a tax return. The tax-free allowance per taxpayer for 2027 will be increased to EUR 6,199.62 per year. The obligation for individuals to file a tax return for the following year will be linked to half of this amount.
  • Companies belonging to multinational groups will have to file their first tax return for the 2024 top-up tax (including tax payment) by 30 June 2026 at the latest. This obligation applies to every affected Slovak company within the group, even if the group applies the safe harbour regime and the tax return is zero.
  • The European Central Bank is raising interest rates. From 17 June 2026, the interest rate on main refinancing operations has risen to 2.40 %, the interest rate on overnight refinancing operations to 2.65 % and the interest rate on overnight sterilisation operations to 2.25 %.
  • The tax amnesty is only available until 30 June 2026, during which time taxpayers may voluntarily pay any outstanding tax liabilities or submit (supplementary) tax returns, thereby avoiding penalties and interest for periods up to 30 September 2025. After this date, the tax authority will once again impose penalties in full, and the tax amnesty will no longer apply.

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