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.
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