Živnosť (SZČO) — flat-rate expenses + 15% tax
activeSole proprietorWhat you pay
- Flat-rate expenses (60%) — 60% of revenue (a deduction that lowers the tax base, not a payment)
- Social & health contributions — 33.1% of profit (min 5,100/year)
- Income tax (15%) — progressive on profit (allowance 5,967): 15% above
Eligibility
- Revenue cap 100,000 EUR/year
- Requires tax residency
- A self-employed trade-licence holder (živnostník) using the 60% flat-rate expenses (paušálne výdavky) and, with revenue up to €100,000, the reduced flat 15% income-tax rate. Cannot be a VAT payer for the whole year to use flat-rate expenses. Above €100,000 the progressive 19/25/30/35% scale applies instead.
Net income examples
| Gross/year | Net/year | Burden |
|---|---|---|
| 30,000 EUR | 24,760 EUR | 17.5% |
| 60,000 EUR | 43,649 EUR | 27.3% |
| 120,000 EUR | over income cap | — |
Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.
Assumes an established freelancer in steady state (Slovak contributions are assessed on the prior year's income; modeled here on the current year). Social & health are shown as one line for accuracy — they share one assessment base (§6 base ÷ 1.486): social 33.15% (min €303.11/mo), health 16% (min €121.92/mo), combined minimum €5,100.36/yr. The personal allowance (€5,966.73) is modeled in full; it phases out above ~€44k of tax base, so net is marginally optimistic for high earners (noted). First-year freelancers pay no social insurance in year 1 (not modeled). VAT registration (23%) is separate, above €50,000 turnover.