paycalc·euEU salary & tax calculators · 2026

Slovakia self-employed (SZCO/zivnostnik) tax calculator 2027

This edition computes with the officially published parameters for tax year 2027; the source of every value is listed below. For the current tax year 2026, use the regular calculator.

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 €972.00/month (~€322.22/month), health minimum VZ €810.00/month (~€129.60/month). The reduced "mikroodvod" regime for low-income SZCO (from 1 July 2026) is not modelled. Confirm figures with Financna sprava.

Net / month€1,548.18from €2,000.00 gross
Annual revenue€2,000.00
Income tax-€0.00
Net income (take-home)€1,548.18

Effective deduction rate 22.6 % · of which income tax 0.0 %

Dataset last reviewed 2026-09-13 · tax year 2027 · 31 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Sources and verification

Dataset last reviewed 2026-09-13 · tax year 2027 · 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.

12 sources
  • Sociálna poisťovňa — Sociálna poisťovňa: Najdôležitejšie zmeny v sociálnom poistení od 1.1.2026 (employee total rate 9.40%, no split change)
  • Own derivation from Sociálna poisťovňa official VVZ 2025 announcement (derived) — Derived: 11 x (všeobecný vymeriavací základ za rok 2025 / 12), per zákon 461/2003 Z.z. §138 (maximálny vymeriavací základ = 11-násobok jednej dvanástiny všeobecného vymeriavacieho základu spred dvoch rokov)
  • LeitnerLeitner Slovakia (tax/legal advisory), summarizing zákon 580/2004 Z.z. as amended by the 3rd konsolidačný balíček — Konsolidačný balíček 2026: employee health-insurance rate raised 4%->5% (reduced rate 2%->2.5%) as a temporary measure explicitly stated to apply 'for 2026 and 2027' vs. the 2025 baseline
  • Ministerstvo práce, sociálnych vecí a rodiny SR — MPSVR SR: Výška životného minima od 1. júla 2026 (jedna plnoletá fyzická osoba: 295,22 EUR), stanovená Opatrením MPSVR SR č. 155/2026 Z. z.
  • 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.)
  • Finančná správa Slovenskej republiky — Finančná správa SR: Sadzby dane z pridanej hodnoty (základná sadzba 23 %)
  • Finsider.sk — Finsider.sk: paušálne výdavky v roku 2027 -- 60 % z príjmov, najviac 20 000 EUR (zákon 595/2003 Z.z. §6 ods. 10)
  • Netfinancie.sk — SZČO assessment-base coefficient 1.486 confirmed still in use for 2027 calculations (zákon 461/2003 Z.z. / zákon 580/2004 Z.z. methodology)
  • Kanal1.sk — Kanal1.sk 2027 explainer confirms the 15% flat SZČO income-tax rate is unchanged (zákon 595/2003 Z.z. §15 ods. 1 písm. b)
  • Own derivation from ŠÚ SR / Sociálna poisťovňa official 2025 average-wage figure (derived) — Derived: 60% x priemerná mesačná mzda za rok 2025 (1,620 EUR) = 972 EUR/month, per zákon 461/2003 Z.z. §138 as amended by the 3rd konsolidačný balíček (raised the SZČO minimum-base percentage from 50% to 60% of the 2-years-prior average wage)
  • Own derivation from Sociálna poisťovňa official VVZ 2025 announcement (derived) — Derived: 11 x (VVZ 2025 / 12), same formula and inputs as social.max_base_monthly (zákon 461/2003 Z.z. §138) -- SZČO share the same maximum assessment base as employees

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

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