paycalc·euEU salary & tax calculators · 2026

Slovakia self-employed (SZCO/zivnostnik) tax calculator 2026

Estimate take-home income as a Slovak sole trader (SZCO / zivnostnik) for 2026. Flat-rate expenses (pausalne vydavky) cover 60% of revenue up to a EUR 20,000 cap. Income tax is 15% when annual revenue is at most EUR 100,000, or the progressive 19-35% scale above it. Social (SP) and health (ZP) contributions are charged on an assessment base derived from (revenue - expenses) / 1.486 / 12, subject to statutory minimums. Enter your annual or monthly revenue.

Pausalne vydavky (flat-rate expenses) = 60% of revenue, capped at €20,000.00. 15% income tax applies when revenue is at most €100,000.00. Contributions are charged on assessment base VZ = (revenue - expenses) / 1.486 / 12; social minimum VZ €914.40/month (~€303.12/month), health minimum VZ €762.00/month (~€121.92/month). The reduced "mikroodvod" regime for low-income SZCO (from 1 July 2026) is not modelled. Confirm figures with Financna sprava.

Net / month€1,574.97from €2,000.00 gross
Annual revenue€2,000.00
Income tax-€0.00
Net income (take-home)€1,574.97

Effective deduction rate 21.3 % · of which income tax 0.0 %

Dataset last reviewed 2026-09-13 · tax year 2026 · 31 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Deduct flat-rate expenses (pausalne vydavky): 60% of annual revenue, capped at EUR 20,000. The result is the tax base (zaklad dane) before contributions.
  2. Social insurance (SP) contributions total 33.15% of the monthly assessment base VZ = (revenue - expenses) / 1.486 / 12 (sickness 4.4% + old-age pension 18% + disability 6% + reserve fund 4.75%). VZ is clamped to a minimum of EUR 914.40/month and a maximum of EUR 16,764/month. Contributions are paid monthly and settled annually.
  3. Health insurance (ZP) is 16% of VZ with a minimum VZ of EUR 762/month (no upper cap applies to SZCO). The minimum produces a floor of approximately EUR 121.92/month.
  4. The non-taxable part per taxpayer (nezdanitelna cast, NCZD) applies: full EUR 5,966.73/year (21x monthly subsistence minimum ZM = EUR 284.13) when the tax base is at most EUR 26,083.13 (91.8x ZM), then tapering as 51.6x ZM minus tax base / 3, reaching zero at EUR 43,983.32 (154.8x ZM).
  5. Income tax is 15% flat on the taxable base (tax base minus NCZD) when annual revenue is at most EUR 100,000. Above that threshold the same four-band schedule applies as for employees: 19%, 25%, 30% and 35%. Confirm current rules with Financna sprava.

FAQ

What are pausalne vydavky and why are they capped?

Pausalne vydavky are flat-rate deductible expenses that a SZCO can claim instead of keeping full books. The rate is 60% of revenue but the absolute cap is EUR 20,000 per year. Above about EUR 33,333 of revenue you hit the cap and the remaining revenue is fully in the tax base. Higher earners sometimes find it worthwhile to switch to real-cost accounting.

Why is the 15% flat rate only available up to EUR 100,000?

Slovak law (zakon 595/2003) introduced the 15% preferential rate for SZCO with annual revenue at most EUR 100,000 to reduce the administrative burden for small traders. Above that threshold the same four-band progressive schedule applies as for salary income: 19%, 25%, 30% and 35%. Verify the current threshold with Financna sprava before filing.

How are social and health minimums applied?

Even if your computed monthly assessment base VZ = (revenue - pausalne) / 1.486 / 12 falls below the statutory minimum, you must pay contributions on the minimum base. In 2026 the social minimum VZ is EUR 914.40/month (roughly EUR 303/month in contributions) and the health minimum VZ is EUR 762/month (EUR 121.92/month). From 1 July 2026 a separate reduced-contribution mikroodvod regime is also available for low-income SZCO, set by Socialna poistovna; this calculator does not model it. Check current minimums with Socialna poistovna and VSZP.

Sources and verification

Dataset last reviewed 2026-09-13 · tax year 2026 · 31 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

7 sources
  • Socialna poistovna — Employee social insurance total 9.40% (2026)
  • VSZP (zakon 580/2004) — Employee health insurance 5% from 2026 (was 4%)
  • Financna sprava — Full NCZD = 21 x ZM (zakon 595/2003 par. 11)
  • Financna sprava — Nezdanitelna cast zakladu dane na danovnika 2026 (Sec. 11 zakona 595/2003 Z.z. as amended by 261/2025 Z.z.)
  • Financna sprava — Sadzby dane z prijmov FO 19/25/30/35 % - priklad vypoctu preddavku 2026 (Sec. 15 zakona 595/2003 Z.z. as amended by 261/2025 Z.z.)
  • PwC Worldwide Tax Summaries — Slovakia: basic VAT rate of 23% applies to all taxable supplies, with certain exceptions (effective 1 January 2025)
  • Financna sprava — VAT reduced rate 19% (electricity, most food, catering)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Slovakia tax guides

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