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SettleMetric

SKOfficial rules, modeled

Freelancer taxes in Slovakia (2026).

A freelancer earning €60,000 a year in Slovakia keeps between 43,649 EUR and 51,234 EUR depending on the scheme — the best option is "Živnosť (SZČO), first year — no social insurance yet" at an effective burden of 14.6%. 4 schemes below, each computed from official rules.

VerifiedUpdated

4 schemes · 9 source records · every result follows the published scheme rules

SK · 2026

01

At €60,000 a year

A like-for-like view of every eligible scheme before the full rules below.

  1. 01Živnosť (SZČO), first year — no social insurance yetBest result at this incomeNet income51,234 EUREffective burden14.6%
  2. 02Passive royalties / licence (§6 ods. 4) — 60% expenses + progressive taxNet income50,937 EUREffective burden15.1%
  3. 03s.r.o. — 10% corporate tax + 7% dividend + self-payer healthNet income48,757 EUREffective burden18.7%
  4. 04Živnosť (SZČO) — flat-rate expenses + 15% taxNet income43,649 EUREffective burden27.3%

Reference profile: self-employed · €60,000 annual gross income · no deductible expenses · full-year tax residency.

Full rules

Inside each tax scheme

01activeSole proprietor

Živnosť (SZČO), first year — no social insurance yet

Effective burden at €60k

14.6%

What you pay

  • Flat-rate expenses (60%) — 60% of revenue (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • Health contribution (16%) — 10.8% of profit (min 1,463/year) (deductible from profit)
  • 03
    Income tax (15%)

    Progressive scale · base: annual profit · allowance 5,966.73 EUR

    Annual profit · EURRate
    Any amount15%

Eligibility

  • Revenue cap 100,000 EUR/year
  • Requires tax residency
  • A newly registered trade-licence holder (živnostník) in the first year of business. New self-employed persons owe NO social insurance until the obligation is first assessed from the initial tax return (Sociálna poisťovňa: compulsory insurance commences the following July only if prior-year income exceeded €8,580) — so year 1 carries mandatory health insurance and income tax only. Uses the 60% flat-rate expenses (paušálne výdavky, cap €20,000) and the reduced flat 15% rate up to €100,000 revenue. Year 2 onward → the standard steady-state Živnosť scheme (social kicks in).

Net income examples

Gross/yearNet/yearBurden
30,000 EUR27,851 EUR7.2%
60,000 EUR51,234 EUR14.6%
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

First calendar year only. New SZČO owe no social insurance until it is first assessed (Sociálna poisťovňa commences compulsory insurance the following July, and only if the prior tax-return income exceeded €8,580); a fresh trade with no prior income therefore pays only mandatory health (16%, min €121.92/mo = €1,463.04/yr) plus 15% income tax in year 1. Health is deductible from the §6 base; the €5,966.73 personal allowance is modeled in full (phases out at high income — marginally optimistic, as in the steady-state scheme). Note: the 2026 consolidation package has been reported to introduce a new minimum monthly social levy (~€131.34) from the 6th month for new sole traders; that change is not reflected in the official Sociálna poisťovňa 2026 contribution table and is not modeled here — to be re-verified. VAT (23%) separate above €50,000 turnover.

02activeSole proprietor

Passive royalties / licence (§6 ods. 4) — 60% expenses + progressive tax

Effective burden at €60k

15.1%

What you pay

  • Flat-rate expenses (60%) — 60% of revenue (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • 02
    Income tax (19–35%, no allowance)

    Progressive scale · base: annual profit

    Annual profit · EURRate
    ≤ 43,983.3219%
    43,983.32–60,349.2125%
    Annual profit · EURRate
    60,349.21–75,010.3230%
    > 75,010.3235%
  • 03
    Self-payer health minimum (samoplatiteľ)

    Fixed payment by band · base: annual profit · cadence: Annual

    Annual profit · EURPayment · EUR
    Any amount1,463.04

Eligibility

  • Activities: authors, artists, software-and-content-licensing, passive-ip
  • Requires tax residency
  • Genuinely passive income from granting the use of a work or artistic performance under a licence agreement (§65 of the Copyright Act 185/2015), taxed under §6 ods. 4 of the Income Tax Act — NOT active freelancing (§6 ods. 1/2). It carries no social or health insurance contributions at all. By default the payer withholds a final 19% (no expenses); the better route, modeled here, is to agree in writing to skip the withholding (§43 ods. 14) and file, deducting 60% flat-rate expenses (own €20,000 cap). Only genuinely passive IP qualifies — active work billed to clients is §6 ods. 1/2 (the Živnosť schemes).

Net income examples

Gross/yearNet/yearBurden
30,000 EUR26,257 EUR12.5%
60,000 EUR50,937 EUR15.1%
120,000 EUR92,944 EUR22.5%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Only for GENUINELY passive IP — royalties/licence fees for granting use of a work or artistic performance (§6 ods. 4), not active client work (that is the Živnosť route). No social or health contributions arise on the income itself (confirmed by the Financial Administration). Default treatment is a final 19% withholding on gross with no expenses; modeled here is the more favourable tax-return route (§43 ods. 14 opt-out): 60% flat-rate expenses (own €20,000 cap) then the 2026 progressive scale for §5/§6 ods. 3,4/§8 — 19% ≤ €43,983.32, 25% ≤ €60,349.21, 30% ≤ €75,010.32, 35% above (ŽM €284.13). §6 ods. 4 gets neither the €5,966.73 personal allowance nor the 15% business rate. The €1,463.04 self-payer health is personal coverage a resident with no other insurance base pays — not a levy on the income; drop it if you are otherwise insured. VAT is generally not triggered by passive licence income.

03activeCompany

s.r.o. — 10% corporate tax + 7% dividend + self-payer health

Effective burden at €60k

18.7%

What you pay

  • Corporate income tax (10%, min €340) — 10% of profit (min 340/year) (deductible from profit)
  • 02
    Self-payer health minimum (samoplatiteľ)

    Fixed payment by band · base: annual profit · cadence: Annual

    Annual profit · EURPayment · EUR
    Any amount1,463.04
  • Dividend tax (7%) — 7% of profit

Eligibility

  • Revenue cap 100,000 EUR/year
  • Requires tax residency
  • A one-person limited company (spoločnosť s ručením obmedzeným) where the owner draws profit as dividends rather than salary. Corporate income tax is 10% while taxable income stays ≤ €100,000 (21% above, up to €5M), with a minimum tax (daňová licencia) of €340 for turnover under €50,000. After-tax profit distributed as dividends is taxed at 7% (2025-profit rate, WHT). Dividends carry no social or health contributions — but an owner with no other insurance base must pay the self-payer (samoplatiteľ) health minimum. Assumes all profit distributed, the owner is the sole worker, and no salary is drawn.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR23,647 EUR21.2%
60,000 EUR48,757 EUR18.7%
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

Company route to the owner's pocket, all profit distributed as dividends and no salary drawn. Corporate 10% on profit ≤ €100,000 (min tax / daňová licencia €340 for turnover < €50k); 7% dividend WHT on the after-tax profit (2025-profit rate). Crucially, dividends attract no social or health contributions, so the only insurance cost is the flat self-payer health minimum (€1,463.04/yr) an owner with no other coverage must pay — modeled as a fixed levy regardless of profit. 'grossAnnual' is company profit; enter real business expenses to model overhead. NOT modeled: a salary alternative to dividends, VAT (23% above €50k turnover), accounting/formation costs, and the 21% rate above €100,000 taxable income.

04activeSole proprietor

Živnosť (SZČO) — flat-rate expenses + 15% tax

Effective burden at €60k

27.3%

What you pay

  • Flat-rate expenses (60%) — 60% of revenue (deductible from profit) (a deduction that lowers the tax base, not a payment)
  • Social & health contributions — 33.1% of profit (min 5,100/year) (deductible from profit)
  • 03
    Income tax (15%)

    Progressive scale · base: annual profit · allowance 5,966.73 EUR

    Annual profit · EURRate
    Any amount15%

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/yearNet/yearBurden
30,000 EUR24,760 EUR17.5%
60,000 EUR43,649 EUR27.3%
120,000 EURover income cap—

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

Important context

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 — see the separate first-year scheme. VAT registration (23%) is separate, above €50,000 turnover.

02

Try your own numbers

Change income, currency and expenses to recalculate every active scheme for Slovakia.

full calculator
  1. 1 Živnosť (SZČO), first year — no social insurance yet
    51,234 EURnet/year
    14.6% burden
  2. 2 Passive royalties / licence (§6 ods. 4) — 60% expenses + progressive tax
    50,937 EURnet/year
    15.1% burden
  3. 3 s.r.o. — 10% corporate tax + 7% dividend + self-payer health
    48,757 EURnet/year
    18.7% burden
  4. 4 Živnosť (SZČO) — flat-rate expenses + 15% tax
    43,649 EURnet/year
    27.3% burden