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Slovakia: the end of the single tier tax system


01/12/2012

Both companies and individuals in Slovakia will have to pay more tax from January 1st 2013. Corporation tax will be raised from the current 19% to 23%. For individuals, the single tier tax system will come to an end. Personal income tax will remain at 19% for amounts up to 3310 euros per year, while above that the rate will be 25%. The legislators also approved a number of super taxes. One of the newest of these is the high public office super tax, which will impose an additional 5% tax on the incomes of MPs, members of the government and the head of state.

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