{"id":3318,"date":"2025-12-31T10:26:50","date_gmt":"2025-12-31T09:26:50","guid":{"rendered":"https:\/\/taxadvisory.sk\/?p=3318"},"modified":"2025-12-31T10:34:12","modified_gmt":"2025-12-31T09:34:12","slug":"basic-compensation-per-1-km-for-the-use-of-a-motor-vehicle-from-1-1-2026","status":"publish","type":"post","link":"https:\/\/taxadvisory.sk\/en\/2025\/12\/31\/basic-compensation-per-1-km-for-the-use-of-a-motor-vehicle-from-1-1-2026\/","title":{"rendered":"Basic compensation per 1 km for the use of a motor vehicle from 1.1.2026"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:0%;--awb-padding-right:15%;--awb-padding-bottom:0%;--awb-padding-left:15%;--awb-bg-blend:overlay;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>Based on the Announcement of the Ministry of Labor, Social Affairs and Family of the Slovak Republic, the amounts of basic compensation for the use of a private motor vehicle for business purposes will increase as of January 1, 2026.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Basic compensation amounts for business trips as of 1.1.2026<\/strong><\/p>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"217\"><strong>Vehicle type<\/strong><\/td>\n<td width=\"142\"><strong>Basic compensation until 31.12.2025<\/strong><\/td>\n<td width=\"142\"><strong>Basic compensation from 1.1.2026<\/strong><\/td>\n<td width=\"142\"><strong>Increase by<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Single-track vehicles (motorcycles), tricycles, quadricycles<\/td>\n<td width=\"142\">0,085 EUR\/km<\/td>\n<td width=\"142\">0,090 EUR\/km<\/td>\n<td width=\"142\">0,005 EUR \/km<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Passenger motor vehicles<\/td>\n<td width=\"142\">0,296 EUR\/km<\/td>\n<td width=\"142\">0,313 EUR\/km<\/td>\n<td width=\"142\">0,017 EUR\/km<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54],"tags":[],"class_list":["post-3318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/comments?post=3318"}],"version-history":[{"count":3,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3318\/revisions"}],"predecessor-version":[{"id":3321,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3318\/revisions\/3321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media\/3322"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=3318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/categories?post=3318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/tags?post=3318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}