Self-employed levies and tax 2026
For a self-employed person (SZČO, živnostník) with business income. Rates and amounts that apply in Slovakia in 2026.
You keep a month
€2,063.31
€24,759.70 a year
| Income for the year | €30,000.00 |
| Flat-rate expenses (60%) | −€18,000.00 |
| Social insurance (€303.11 × 12) | −€3,637.32 |
| Health insurance (16%) (€121.92 × 12) | −€1,463.04 |
| Tax base | €6,899.64 |
| Non-taxable allowance | −€5,966.73 |
| Income tax (15%) | −€139.94 |
| Child tax bonus | €0.00 |
| You keep for the year | €24,759.70 |
|---|
The base from your income is below the minimum, so you pay on the minimum base of €914.40 a month.
With flat-rate expenses the calculator doesn’t deduct your real costs: if you have any, you keep that much less.
Social insurance in detail (a month)
| Assessment base | €914.40 |
| Sickness insurance (4.4%) | €40.23 |
| Old-age insurance (18%) | €164.59 |
| Disability insurance (6%) | €54.86 |
| Solidarity reserve fund (4.75%) | €43.43 |
An employee who costs the employer the same (€2,500.00 a month) has a gross salary of €1,835.57 and a net salary of €1,367.21, €696.10 a month less than the sole trader.
How a sole trader’s levies and tax are calculated
- Business tax base = income − expenses. Flat-rate expenses are 60% of income, at most €20,000 a year, for non-VAT payers only (§ 6(10) of Act No. 595/2003 Coll. on income tax).
- Assessment base (vymeriavací základ) for both social and health insurance is this tax base (before levies are deducted) / 12 / 1.486 (§ 138(2)(a) of Act No. 461/2003 Coll., § 13(2) of Act No. 580/2004 Coll.).
- Social insurance 33.15% (§ 130 to 132 and § 137 of Act No. 461/2003 Coll.) of the assessment base, on at least €914.40 (§ 138(8)) and at most €16,764 a month (§ 138(9)). If income in the previous year was no more than €9,144, it is paid on the special base of €396.24 (§ 138(2)(b)), and with income up to €2,876.90 no social insurance is paid (§ 21(5)). A new sole trader is insured from the first day of the sixth month after starting the business (§ 21(1)). Each amount is rounded down to the cent (§ 129(2)).
- Health insurance 16% in 2026 and 2027 (§ 38ezk of Act No. 580/2004 Coll.), 8% for a person with a disability, on at least €762 a month (§ 13(10)), no cap.
- Tax base after levies: the insurance paid is deducted even with flat-rate expenses (§ 6(10)). Then the non-taxable allowance (nezdaniteľná časť základu dane) of €5,966.73 comes off, less with a higher tax base (§ 11(2)).
- Tax: 15% if business income for the year is no more than €100,000; otherwise 19%, 25%, 30% and 35% by band (§ 15(a) points 2 and 3). The child tax bonus (daňový bonus) lowers the tax (§ 33).
- You keep = income − actual expenses − social and health insurance − tax + child tax bonus.
Hiring someone instead? See the employer cost calculator.
Sole trader’s levies and tax 2026: table
| Income a year | Levies a month | Tax a year | You keep a month |
|---|---|---|---|
| 6,000.00 | 253.26 | 0.00 | 246.74 |
| 12,000.00 | 425.03 | 0.00 | 574.97 |
| 18,000.00 | 425.03 | 0.00 | 1,074.97 |
| 24,000.00 | 425.03 | 0.00 | 1,574.97 |
| 30,000.00 | 425.03 | 139.94 | 2,063.31 |
| 36,000.00 | 446.67 | 700.98 | 2,494.92 |
| 42,000.00 | 606.36 | 1,313.54 | 2,784.18 |
| 48,000.00 | 771.73 | 1,915.88 | 3,068.61 |
| 60,000.00 | 1,102.47 | 3,154.91 | 3,634.62 |
| 72,000.00 | 1,433.23 | 4,761.08 | 4,170.01 |
| 84,000.00 | 1,763.98 | 6,367.28 | 4,705.41 |
| 100,000.00 | 2,204.98 | 8,031.04 | 5,459.10 |
Amounts in euros, with flat-rate expenses, no children, with the same income in the previous year (not the first year in business). Levies a month = social + health insurance.
Frequently asked questions
What levies does a self-employed person (SZČO) pay in 2026?
Social insurance is 33.15% of the assessment base (sickness 4.4%, old-age 18%, disability 6% and the solidarity reserve fund 4.75%), health insurance 16% (8% for a person with a disability). The assessment base is the business tax base divided by 12 and by the coefficient 1.486. With income of €60,000 a year and flat-rate expenses, that is €743.57 social and €358.90 health insurance a month.
What are the minimum levies of a sole trader (živnostník) in 2026?
The minimum social insurance is €303.11 a month (on €914.40, 60% of the average wage for 2024) and the minimum health insurance advance €121.92 (16% of €762), €425.03 in all. A sole trader whose income in the previous year was up to €9,144 pays social insurance from July 2026 only on the special base of €396.24, that is €131.34 a month.
When does a sole trader not pay social insurance?
A new sole trader starts paying social insurance on the first day of the sixth month after the month they started: from 1 July if they started in January. This doesn’t apply if you start again within 60 months of ending your previous business. From July 2026 you also don’t have to pay social insurance if your business income in the previous year was no more than €2,876.90 (10.5 times the subsistence minimum). Health insurance is always paid.
What are flat-rate expenses (paušálne výdavky) in 2026?
60% of income, at most €20,000 a year. A sole trader who is not a VAT payer (or was one for part of the year only) can claim them. On top of flat-rate expenses you also deduct the social and health insurance you paid. The €20,000 cap is reached at an income of €33,333; above that it is worth comparing with your actual expenses.
When does a sole trader pay 15% income tax?
When their taxable business income for the year is no more than €100,000. The 15% rate applies to the tax base after expenses, levies and the non-taxable allowance (€5,966.73). Above that income, the tax base is taxed as an employee’s: 19%, 25%, 30% and 35%.
Why do a sole trader’s levies change only in July?
Social insurance is based on the tax return for the previous year, and the new assessment base applies from 1 July to 30 June (from 1 October with a postponed tax return). Health insurance advances are based on income from two years earlier, and the difference is paid or refunded in the annual settlement. The calculator therefore shows the levies for an income that was the same in the previous year.
Self-employed or employed: which pays more?
For the same money from a client or an employer, a sole trader with flat-rate expenses usually keeps more, because an employer pays 36.2% levies on top. For example, with income of €30,000 a year a sole trader keeps €2,063.31 a month; an employee who costs the employer the same (€2,500.00 a month) gets a net salary of €1,367.21. An employee, however, gets paid holiday, sick pay from the first day and a higher pension from higher contributions.
Sources
- Act No. 461/2003 Coll. on social insurance as in force from 1 September 2026 (§ 21, § 129 to 132, § 137, § 138, § 293gnb), Slov-Lex (in Slovak)
- Act No. 580/2004 Coll. on health insurance as in force from 1 January 2026 (§ 12, § 13, § 16, § 38ezk), Slov-Lex
- Act No. 595/2003 Coll. on income tax as in force from 1 January 2026 (§ 6(10), § 11, § 15, § 33), Slov-Lex
- Measure of the Ministry of Labour No. 149/2024 Coll. on the subsistence minimum (€273.99 from 1 July 2024), Slov-Lex
- Minimum and maximum amounts checked against podnikajte.sk, Minimálne odvody SZČO od 1. 1. 2026 (in Slovak)
What the calculator leaves out
- It works out a whole year with the same income as in the previous year, under the rules in force from 1 July 2026. If your income changes, the real levies follow with a delay: social insurance from July of the next year, health insurance in the annual settlement.
- The first year assumes you started in January; if you started later, the levies and the flat-rate expenses are for a shorter period. Starting again within 60 months gives no levy holiday.
- It doesn’t cover being self-employed alongside a job (health insurance without the minimum advance, social insurance paid first from the salary), pensioners, VAT payers, rental income or a tax loss.
- The comparison with an employee is one ordinary month with a signed declaration (vyhlásenie), with an employer paying the usual levies (36.2%), without the annual tax settlement.