{"id":8628,"date":"2025-09-12T13:51:01","date_gmt":"2025-09-12T11:51:01","guid":{"rendered":"https:\/\/www.emineopartners.sk\/?p=8628"},"modified":"2025-09-16T12:02:27","modified_gmt":"2025-09-16T10:02:27","slug":"consolidation-package-2026","status":"publish","type":"post","link":"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/","title":{"rendered":"Consolidation Package 2026"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]\n<div id=\"attachment_7923\" style=\"width: 242px\" class=\"wp-caption alignright\"><img aria-describedby=\"caption-attachment-7923\" loading=\"lazy\" class=\"wp-image-7923 size-medium\" style=\"font-size: 16px;\" src=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg\" alt=\"Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1\" width=\"232\" height=\"300\" srcset=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1-232x300.jpg 232w, https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/03\/Viktoria_profil-1.jpg 360w\" sizes=\"(max-width: 232px) 100vw, 232px\" \/><p id=\"caption-attachment-7923\" class=\"wp-caption-text\"><span style=\"color: #008773;\"><strong> Ing. Vikt\u00f3ria Hor\u00e1\u010dikov\u00e1<\/strong><br \/><\/span>Tax Advisor<\/p><\/div>\n<p>The government has introduced the 2026 Consolidation Package, whose main goal is to reduce the public finance deficit. Here is an overview of the most important changes affecting employees, entrepreneurs, and companies.<\/p>\n<h2><span style=\"color: #008773;\"><strong>Changes for Employees and Citizens<\/strong><\/span><\/h2>\n<ul>\n<li><strong>Sick Leave and Wage Compensation<\/strong><br \/>\nEmployers will be required to pay wage compensation during sick leave for <strong data-start=\"210\" data-end=\"252\">14 days instead of the current 10 days<\/strong>.<\/li>\n<li><strong>Unemployment Benefits<\/strong>\n<ul>\n<li>From the 4th month, the benefit will gradually decrease:<\/li>\n<li>1st\u20133rd month: 50 % (no change)<\/li>\n<li>4th month: 40 %<\/li>\n<li>5th month: 30 %<\/li>\n<li>6th month: 20 %<\/li>\n<\/ul>\n<\/li>\n<li><strong>Progressive Taxation of Personal Income<\/strong><br \/>\nThe increase in tax rates will primarily affect above-average earners:<\/p>\n<ul>\n<li>up to \u20ac44,000 per year (gross monthly salary up to \u20ac4,282): <strong>19 %<\/strong><\/li>\n<li>over \u20ac44,000: <strong>25 %<\/strong><\/li>\n<li>over \u20ac60,000: <strong>30 %<\/strong><\/li>\n<li>over \u20ac75,000: <strong>35 %<\/strong><br \/>\nConstitutional officials and members of parliament will pay <strong data-start=\"378\" data-end=\"399\">an additional 10 %<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><strong>VAT on Selected Food Products<\/strong><br \/>\nThe VAT rate will increase from <strong data-start=\"124\" data-end=\"138\">19 % to 23 %<\/strong> for products with a high sugar or salt content \u2013 for example, sweets, ice cream, sugary soft drinks, and chips.<\/li>\n<li><strong>Increase in Health Contributions<\/strong><br \/>\nContributions for employees, self-employed persons, and voluntary contributors will increase by <strong data-start=\"389\" data-end=\"395\">1 %<\/strong>.<\/li>\n<li><strong>Change in Contribution Holidays for the Self-Employed<\/strong><br \/>\nNew entrepreneurs will start paying social contributions after <strong data-start=\"523\" data-end=\"547\">6 months <\/strong>of business (previously 12 months). In addition, the minimum contributions will increase by <strong data-start=\"632\" data-end=\"639\">20 %<\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong style=\"color: #008773;\">Changes for Entrepreneurs and Companies<\/strong><\/h2>\n<ul>\n<li><strong><a href=\"https:\/\/www.emineopartners.sk\/en\/tax-advisory\/\">Tax License<\/a> for the Largest Companies<\/strong><br \/>\nFor companies with a taxable income of over \u20ac5 million, a new tax license bracket of <strong data-start=\"232\" data-end=\"243\">\u20ac11,520<\/strong> (previously \u20ac3,840) will be introduced. This measure will affect approximately 1,400 large companies.<\/li>\n<li><strong>Increase in Contributions for Collective Investment<\/strong><br \/>\nInvestment and management companies, as well as DSS and DDS (pension fund management companies), will pay a <strong data-start=\"483\" data-end=\"511\">15 % special contribution<\/strong> instead of the previous 4.36 %.<\/li>\n<li><strong>Limitation of VAT Deduction on Cars<\/strong><br \/>\nIf a car is used also for private purposes, the <a href=\"https:\/\/www.emineopartners.sk\/en\/tax-advisory\/\">VAT deduction<\/a> will be limited to <strong data-start=\"673\" data-end=\"680\">50 %<\/strong>.<br data-start=\"681\" data-end=\"684\" \/>Full deduction will remain only for vehicles used exclusively for business purposes.<\/li>\n<li><strong>Increase in Gambling Taxation<\/strong><br \/>\nThe levy on online games will rise from 27 % to 30 %, and taxation for brick-and-mortar establishments will also increase. A tax on bank fees for gambling deposits will be introduced.<\/li>\n<li><strong>Tax Amnesty (General Tax Pardon)<\/strong><br \/>\nFrom 1 January 2026 to 30 June 2026, taxpayers will be able to settle or declare taxes without penalties or interest. This applies to income tax, VAT, excise duties, <a href=\"https:\/\/www.emineopartners.sk\/en\/tax-advisory\/\">motor vehicle tax<\/a>, and insurance tax.<\/li>\n<li><strong>Increase in Insurance Tax Rate<\/strong><br \/>\nThe rate for non-life insurance tax will increase from 8% to <strong>10 %.<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #999999;\">The above information on this website is intended to give you a basic overview of tax, accounting and legal regulations. It is in no way intended as a guide to their application in practice, which may differ significantly from the legislation in force at any given time. The information on this website does not guarantee legal, accounting, tax or other professional advice or services. As such, the information should not be taken as a substitute for professional consultation with accounting, tax, legal or other advisors. EMINEO PARTNERS shall not be responsible or liable for any discrepancies, omissions or results obtained from the use of this information. All information and examples are provided without any warranty as to their applicability in practice. EMINEO PARTNERS is not obliged to reflect the applicable legislation on the information and examples provided on this website.\u00a0<\/span><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;light&#8221; text_align=&#8221;center&#8221; top_padding=&#8221;50&#8243; bottom_padding=&#8221;0&#8243; zindex=&#8221;2&#8243; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/6&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column][vc_column centered_text=&#8221;true&#8221; column_padding=&#8221;padding-2-percent&#8221; column_padding_position=&#8221;all&#8221; background_color=&#8221;#37394a&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;medium_depth&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;20&#8243;][vc_column_text el_class=&#8221;kontakt-cta-box&#8221;]\n<h3 style=\"text-align: center;\">Make an appointment<br \/>\nwith a tax advisor<\/h3>\n[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;30&#8243;][nectar_btn size=&#8221;large&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;none&#8221; el_class=&#8221;green-btn&#8221; url=&#8221;\/kontakt\/&#8221; text=&#8221;Contact us&#8221;][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;20&#8243;][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; width=&#8221;1\/6&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; overlay_strength=&#8221;0.3&#8243; shape_divider_position=&#8221;bottom&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_position=&#8221;all&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_link_target=&#8221;_self&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221;&#8230;<\/p>\n","protected":false},"author":6,"featured_media":8601,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[56,29,67,52,30],"tags":[236,205,207,203],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.7.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Consolidation Package 2026 - Emineo Partners - Finance, Audit &amp; Tax, Legal<\/title>\n<meta name=\"description\" content=\"Changes you will feel: a complete overview of the 2026 Consolidation Package and its impact on companies and employees.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consolidation Package 2026 - Emineo Partners - Finance, Audit &amp; Tax, Legal\" \/>\n<meta property=\"og:description\" content=\"Changes you will feel: a complete overview of the 2026 Consolidation Package and its impact on companies and employees.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Emineo Partners - Finance, Audit &amp; Tax, Legal\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-12T11:51:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-16T10:02:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/09\/pexels-n-voitkevich-6120221-2-e1757666862624.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"960\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Emineo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Emineo\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/\",\"url\":\"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/\",\"name\":\"Consolidation Package 2026 - Emineo Partners - Finance, Audit &amp; Tax, Legal\",\"isPartOf\":{\"@id\":\"https:\/\/www.emineopartners.sk\/#website\"},\"datePublished\":\"2025-09-12T11:51:01+00:00\",\"dateModified\":\"2025-09-16T10:02:27+00:00\",\"author\":{\"@id\":\"https:\/\/www.emineopartners.sk\/#\/schema\/person\/8579bbc61361360904c8588bf1c0ce5f\"},\"description\":\"Changes you will feel: a complete overview of the 2026 Consolidation Package and its impact on companies and employees.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.emineopartners.sk\/en\/uvod\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Consolidation Package 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.emineopartners.sk\/#website\",\"url\":\"https:\/\/www.emineopartners.sk\/\",\"name\":\"Emineo Partners - Finance, Audit &amp; Tax, Legal\",\"description\":\"Poskytujeme komplexn\u00e9 slu\u017eby v oblasti \u00fa\u010dtovn\u00edctva, spracovania miezd a dan\u00ed. Na\u0161e slu\u017eby sa vyzna\u010duj\u00fa vysokou kvalitou prevedenia.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.emineopartners.sk\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.emineopartners.sk\/#\/schema\/person\/8579bbc61361360904c8588bf1c0ce5f\",\"name\":\"Emineo\",\"url\":\"https:\/\/www.emineopartners.sk\/en\/author\/emineo\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Consolidation Package 2026 - Emineo Partners - Finance, Audit &amp; Tax, Legal","description":"Changes you will feel: a complete overview of the 2026 Consolidation Package and its impact on companies and employees.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/","og_locale":"en_US","og_type":"article","og_title":"Consolidation Package 2026 - Emineo Partners - Finance, Audit &amp; Tax, Legal","og_description":"Changes you will feel: a complete overview of the 2026 Consolidation Package and its impact on companies and employees.","og_url":"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/","og_site_name":"Emineo Partners - Finance, Audit &amp; Tax, Legal","article_published_time":"2025-09-12T11:51:01+00:00","article_modified_time":"2025-09-16T10:02:27+00:00","og_image":[{"width":640,"height":960,"url":"https:\/\/www.emineopartners.sk\/wp-content\/uploads\/2025\/09\/pexels-n-voitkevich-6120221-2-e1757666862624.jpg","type":"image\/jpeg"}],"author":"Emineo","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Emineo","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/","url":"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/","name":"Consolidation Package 2026 - Emineo Partners - Finance, Audit &amp; Tax, Legal","isPartOf":{"@id":"https:\/\/www.emineopartners.sk\/#website"},"datePublished":"2025-09-12T11:51:01+00:00","dateModified":"2025-09-16T10:02:27+00:00","author":{"@id":"https:\/\/www.emineopartners.sk\/#\/schema\/person\/8579bbc61361360904c8588bf1c0ce5f"},"description":"Changes you will feel: a complete overview of the 2026 Consolidation Package and its impact on companies and employees.","breadcrumb":{"@id":"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.emineopartners.sk\/en\/consolidation-package-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.emineopartners.sk\/en\/uvod\/"},{"@type":"ListItem","position":2,"name":"Consolidation Package 2026"}]},{"@type":"WebSite","@id":"https:\/\/www.emineopartners.sk\/#website","url":"https:\/\/www.emineopartners.sk\/","name":"Emineo Partners - Finance, Audit &amp; Tax, Legal","description":"Poskytujeme komplexn\u00e9 slu\u017eby v oblasti \u00fa\u010dtovn\u00edctva, spracovania miezd a dan\u00ed. Na\u0161e slu\u017eby sa vyzna\u010duj\u00fa vysokou kvalitou prevedenia.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.emineopartners.sk\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.emineopartners.sk\/#\/schema\/person\/8579bbc61361360904c8588bf1c0ce5f","name":"Emineo","url":"https:\/\/www.emineopartners.sk\/en\/author\/emineo\/"}]}},"_links":{"self":[{"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/posts\/8628"}],"collection":[{"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/comments?post=8628"}],"version-history":[{"count":11,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/posts\/8628\/revisions"}],"predecessor-version":[{"id":8657,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/posts\/8628\/revisions\/8657"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/media\/8601"}],"wp:attachment":[{"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/media?parent=8628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/categories?post=8628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.emineopartners.sk\/en\/wp-json\/wp\/v2\/tags?post=8628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}