Corporate income tax in 2026: overview of rates and changes
2 November 2026
In 2026, corporate income tax rates remain stable, but there is an important change to the so-called tax licence (minimum tax) for large companies.
In 2026, corporate income tax rates remain stable, but there is an important change to the so-called tax licence (minimum tax) for large companies.
The new Act on the Recording of Sales from 1 January 2026 abolishes most of the existing exemptions and extends the obligation to use a cash register to many more sellers, including small tradespeople. From 1 March 2026 it will also be mandatory to allow cashless payment for purchases over EUR 1.
from 1 January 2027 a new electronic invoicing system – e-invoice (eFaktúra) – will be launched in Slovakia. What matters most for you is that, as a non-VAT payer, you do not have a general obligation to issue e-invoices, but you must be ready to receive them.
From 1 January 2027, VAT payers face a significant change in the way invoices are issued and received. A mandatory e-invoicing system will be launched in Slovakia.
From 1 July 2026, the rules for compulsory social insurance of sole traders and other self-employed persons are changing fundamentally. The change will affect not only sole traders who already pay social contributions, but also entrepreneurs with lower incomes and people just starting a business.
Working with sole traders is a normal part of doing business. The problem arises when a person is a sole trader only on paper but in practice works just like a regular employee.
From 1 January 2027, new legislation comes into force that fundamentally changes the way invoicing works in Slovakia. Switching to a structured electronic format is an essential step towards fully automated accounting processes.
From 1 January 2026, the social insurance system in Slovakia is undergoing a significant overhaul as part of public finance consolidation. The changes affect not only how long benefits are paid, but also the control mechanisms and the way the money reaches you.