Personal income tax 2026: new 30% and 35% bands

For 2026, rates of 30% and 35% have been added; the 15% rate for businesses with income up to €100,000 remains.

AWhat changed

For the 2026 tax period, an individual’s tax base is taxed at 19% up to €43,983.32, 25% up to €60,349.21, 30% up to €75,010.32 and 35% above that amount. For income from business and other self-employed activity up to €100,000, the 15% rate applies.

BWhen

Tax period 2026 (return filed in 2027).

CWho it affects

Higher-earning employees; sole traders with income above €100,000.

DWhat to do

Take the new bands into account when planning bonuses and profit distributions.

Explanation

The 15% rate does not apply to employment income.

Sources

Financial Administration: Personal income tax rate for 2026 (in Slovak)

Last checked: 12 October 2026 · How we correct errors