Živnosť (SZČO) Calculator Slovakia 2026: Contributions and Tax

The biggest beginner mistake on a živnosť is treating turnover as your income. Out of 40 000 € a year, about 32 000 € is left after contributions and tax, and that is still before your real expenses. The calculator shows the whole chain.

Minimum contributions in 2026

Even on a small income there is a floor. In 2026 it rose noticeably:

Contribution	Rate	Minimum per month
Social insurance	33,15 %	303,11 €
Health insurance	16 %	121,92 €
Together	—	425,03 €

That is 5 100 € a year, which you have to pay whether or not you earned anything. The health insurance rate rose from 15 % to 16 %, and the minimum social payment went up by 66 € a month at a stroke.

The contribution deferral has become shorter

A new živnosť holder used to pay no social contributions for about a year. From 2026 the deferral has been cut to 5 months — from the sixth month of trading you have to pay. Health contributions are always paid from the first month.

Flat-rate expenses: 60 %, but no more than 20 000 €

If you do not want to collect receipts, you can write off 60 % of your income as expenses without documents. The ceiling is 20 000 € a year, so above an income of 33 333 € the percentage no longer works.

The flat-rate regime suits people with few real expenses: programmers, consultants, translators, nail technicians. If you buy goods or materials in large amounts, real expenses will work out better.

Tax rate: 15 % or the progressive scale

On income up to 100 000 € a year the reduced rate of 15 % applies to the whole base. Go over 100 000 € and the standard progressive scale of 19 / 25 / 30 / 35 % applies instead.

The difference is sharp: on the same base of 32 000 € the tax comes to 4 800 € at an income of 100 000 € and 6 080 € at an income of 116 000 €. Sometimes it pays not to cross the threshold in December.

Živnosť or s.r.o.

A simple rule: while profit is small, a živnosť is cheaper and simpler. With a steady profit from roughly 30–40 thousand a year a company often wins — thanks to 10 % tax on profit and 7 % on dividends instead of contributions on the full base.

Work out both options: s.r.o. tax calculator. For setting up either form, see the article how to set up a živnosť in Slovakia.

Frequently asked questions

When do contributions have to be paid?

Monthly, by the 8th of the following month. Sociálna poisťovňa recalculates the amount once a year, from 1 July, based on last year’s tax return. That is why the sum often changes in July.

Do I need to register for VAT?

Registration becomes compulsory once turnover exceeds the set threshold over 12 months. Below that you can work without VAT, which is usually better when dealing with private clients.

Can I combine a živnosť with a job?

Yes, and it is a common arrangement. Health contributions on the živnosť are paid, while social contributions apply only if income exceeds the threshold. Your employer pays its own contributions separately.

Other calculators

• Net salary calculator
• Gross from net salary
• Annual income tax
• s.r.o. company taxes
• Mortgage calculator
• Maternity payments
• All Slovak calculators

This information is for guidance only

The data is collected from public sources — Sociálna poisťovňa, Finančná správa SR and specialist publications — as of 2026. The calculation is approximate and does not take individual circumstances into account. Before any decision involving money, a contract or a tax return, check your situation with an accountant or a tax adviser.

You will find the official rates and forms here: the insured person’s electronic account and the tax return on the Financial Administration website.

If turnover exceeds the set threshold, VAT is added on top — you can work the tax out with a separate calculator.

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