Slovakia: Draft bill to amend Financial Transaction Tax Act

The proposal would exempt individual entrepreneurs, low-revenue legal persons, and branches of foreign entities with annual income below €100,000.

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July 9, 2025

The Slovak Parliament in April 2025, accepted for consideration a draft bill to amend the Financial Transaction Tax Act, effective October 15, 2025.

The proposal would exempt individual entrepreneurs, low-revenue legal persons, and branches of foreign entities with annual income below €100,000.

The bill must still pass Parliament, receive presidential assent, and be published in the Collection of Laws to become law.


For more information, contact a KPMG tax professional in Slovakia:

Zuzana Blazejova | zblazejova@kpmg.sk

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