3th consolidation package

  • October 06, 2025

The Slovak Parliament adopted third consolidation with the aim of improving the state of public finances. Most changes will take effect on 1 January 2026, with the most important changes applying to tax periods starting from 1 January 2026. This means that 2025 will be closed according to the currently valid tax rules.

We bring you an overview of key changes that will once again shape the business environment in Slovakia.

Consolidation of public finances​

(PDF of 477.9KB)

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Jan Skorka

Jan Skorka

Director, PwC Slovakia

Tel: +421 918 642 128

Miloslav  Jošt

Miloslav Jošt

Senior Manager, PwC Slovakia

Tel: +421 907 431 857

Boris Školník

Boris Školník

Senior Manager, PwC Slovakia

Tel: +421 904 939 732

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