Slovakia changes regulated-business levy activity test

Highest-revenue activity selects the rate

Act No. 261/2026 amends the law on the special levy in regulated sectors. Where a regulated person carries on more than one regulated activity, the levy rate is determined by the activity producing the highest revenue or income. If two or more activities tie for the highest amount, the higher rate applying to those tied activities is used. This replaces a less precise multi-activity allocation and can change the rate applied to the same regulated entity.^[1][2]

The amendment takes effect in November

The Act was promulgated on 30 October and takes effect on 15 November 2026. The Financial Directorate says the revised multi-activity rule can also be applied favourably to accounting periods beginning on or after 1 January 2025. A qualifying regulated person may request resettlement by 31 December 2026 where the new rule would produce a lower liability for an earlier affected period.^[1][2]

Rate changes join the notification regime

The amendment extends the regulated person’s notification duty to a change in the applicable levy rate. The Financial Directorate has consequently updated the notification forms and published a specific request form for the transitional resettlement. The official guidance should be used for the relevant filing route, but it does not remove the need to identify the revenue attributable to each regulated activity.^[2]

Groups should test activity-level revenue

Groups with Slovak entities in regulated sectors should map each regulated activity, the corresponding statutory rate and the revenue or income used for the comparison. They should preserve the calculation supporting the highest-revenue activity, check whether a rate change must be notified and assess whether the transitional resettlement could be favourable. The detailed entity-scope and full rate schedule remain governed by the underlying levy law and should be checked separately rather than inferred from this focused amendment.^[1][2]