IPN 4/2024: Progressive tax hidden in levies

In its programme statement, the government announced its intention to increase the progressivity of personal taxation. In the budget plan, it already speaks specifically of the intention to "introduce 3rd and 4th personal income tax rates from 2025, which is expected to increase public revenues by EUR 78 million. A 3rd rate of 30% is to apply to annual personal income above EUR 80 000. Annual income above EUR 100 000 is to be taxed at the highest 4th rate of 35%.

New Tax Slovakia Has Had for Long Time

Last July, the European Commission presented a proposal for a directive aimed at reforming the taxation of energy products and electricity. This proposal is part of the European Union’s (EU) efforts to reduce emissions and air pollution.

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