Impuestos del autónomo en Slovakia (2026).

Contexto importante

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.

Contexto importante

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.

Contexto importante

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.

Contexto importante

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.