s.r.o. Tax Calculator Slovakia 2026: Profit and Dividends
A company pays tax twice: on profit and on dividends. With turnover of 80 000 € and expenses of 50 000 €, about 25 110 € out of 30 000 € of profit reaches the owner. The calculator shows both steps.
s.r.o. tax calculator 2026
How much the company pays and how much reaches the owner after dividends.
The calculation assumes the whole profit is paid out as dividends. The director’s salary, contributions and depreciation are not included here — they count as company expenses.
Rates of tax on profit in 2026
| Turnover for the year | Rate |
|---|---|
| up to 100 000 € | 10 % |
| 100 000 – 5 000 000 € | 21 % |
| over 5 000 000 € | 24 % |
Note: the rate depends on turnover, not on profit. A company with turnover of 120 000 € and profit of 10 000 € pays 21 %, while a company with turnover of 90 000 € and the same profit pays 10 %.
The minimum tax is paid even at a loss
This is the thing people most often forget when setting up a company. The so-called tax licence is payable even if the company earned nothing:
| Turnover for the year | Minimum tax |
|---|---|
| up to 50 000 € | 340 € |
| 50 000 – 250 000 € | 960 € |
| 250 000 – 500 000 € | 1 920 € |
| 500 000 – 5 000 000 € | 3 840 € |
| over 5 000 000 € | 11 520 € |
The 11 520 € band is new for 2026. If the calculated tax comes out below the minimum, you pay the minimum. A dormant company with no activity still costs at least 340 € a year plus accounting.
Dividends: 7 %
Profit after tax belongs to the company, not to you. To take it out you have to pay a dividend and hand over another 7 % on it. The rate went back to 7 % for profit earned from 1 January 2025 — for 2024 the rate was 10 %.
Dividends are not subject to social or health contributions. That is exactly why the combination of a small salary plus dividends is popular with company owners.
What else changes in 2026
From 17 August 2026 an s.r.o. can no longer be founded on your own memorandum of association — a notary or a lawyer is required. That makes setting up a company more expensive and slower.
There is also a financial transaction tax, paid by entrepreneurs on transactions through the business account. For a company with heavy turnover this is a noticeable cost.
Company or živnosť
A živnosť is simpler and cheaper to start, but contributions there are calculated on the whole base — 33,15 % plus 16 %. A company pays no contributions on profit, but there is double taxation, compulsory accounting and the minimum tax.
A rough guide: up to a profit of about 25–30 thousand a year the živnosť usually wins, above that the company does. Work out both options in the živnosť calculator.
Frequently asked questions
Can a foreigner set up an s.r.o.?
Yes. Citizenship is not a barrier — a non-resident can be a founder. Extra requirements apply to a director from outside the EU: a residence permit for the purpose of doing business is needed.
How much does it cost to run a company?
Besides taxes — accounting (usually from 50 € a month), the minimum tax from 340 € a year and filing the accounts. More on reporting in the article company financial statements.
Do I have to pay myself a salary?
Not necessarily. A director may work without remuneration, but then you have to sort out health insurance — it is compulsory for everyone.
Other calculators
- Net salary calculator
- Gross from net salary
- Annual income tax
- Živnosť contributions and tax
- 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.
VAT is often added on top of the tax on profit: you can add it or extract it here.
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