What is the maximum lump-sum expense deduction for Slovak SZČO in 2026?

Slovak SZČO (živnostníci) without VAT registration for the full year deduct 60% of gross revenue capped at 20,000 €/yr (reaching the 20,000 € ceiling at 33,333.33 € of annual revenue), plus mandatory paid social and health contributions.

How much are minimum monthly SZČO social and health contributions in Slovakia in 2026?

In 2026, minimum monthly Zdravotná poisťovňa (16%) is 121.92 €/mo and standard minimum Sociálna poisťovňa (33.15% on the 914.40 € base above 9,144 € turnover) is 303.11 €/mo—totaling 425.03 €/mo for established full-time SZČO (or 131.34 €/mo SP mikroodvod when annual revenue is ≤9,144 €).

How long is the social insurance holiday for a newly opened Slovak živnosť in 2026?

Under Slovakia’s 2026 3rd Consolidation Package, the startup Sociálna poisťovňa holiday is 5–6 months (modeled as 6 months at 0 € followed by 6 months of the 131.34 €/mo mikroodvod = 788.04 € in Year 1, and 6 months of 131.34 €/mo + 6 months assessed VZ in Year 2).

Annual Revenue (€)

Slovakia — SZČO (Paušálne Výdavky 60%) Tax Calculator 2026

Compute 2026 Slovak sole-proprietor (SZČO / živnostník) net take-home pay with exact 60% lump-sum expenses (20,000 € cap), 15% micro-taxpayer rate up to 100,000 €, 2026 16% health & 33.15% social minimums, NČZD allowances, and Daňový bonus na dieťa.

2026 Statutory Benchmark Table & Official FAQ — Slovakia — SZČO (Paušálne Výdavky 60%) Tax Calculator 2026

Slovakia — SZČO (Paušálne Výdavky 60%) Tax Calculator 2026

Expenses & 15% Tax Rate: 60% lump-sum deduction capped at 20,000 €/yr; reduced 15% SZČO income tax up to 100,000 €/yr gross turnover (progressive 19%–35% brackets above 100,000 €) after 5,966.73 € NČZD allowance.
2026 Social & Health Consolidation: Zdravotná poisťovňa raised to 16% (min 121.92 €/mo); Sociálna poisťovňa 33.15% (min 303.11 €/mo above 9,144 € or 131.34 €/mo mikroodvod ≤9,144 €), with a 6-month 0 € startup holiday + 6 months 131.34 €/mo mikroodvod (788.04 € in Year 1).
VAT & Family Bonus: 50,000 €/yr domestic DPH (23% VAT) threshold (62,500 € immediate registration); Daňový bonus na dieťa up to 1,200 €/yr per child.

Slovakia — SZČO (Paušálne Výdavky 60%) Tax Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	24,759.70 €	2,063.31 €/mo	139.94 €	5,100.36 €	17.5%
60,000.00 €	43,634.70 €	3,636.22 €/mo	3,135.66 €	13,229.64 €	27.3%
85,000.00 €	57,228.57 €	4,769.04 €/mo	6,272.71 €	21,498.72 €	32.7%
100,000.00 €	65,509.10 €	5,459.09 €/mo	8,031.02 €	26,459.88 €	34.5%
120,000.00 €	72,503.88 €	6,041.99 €/mo	14,421.00 €	33,075.12 €	39.6%

What is the maximum lump-sum expense deduction for Slovak SZČO in 2026?: Slovak SZČO (živnostníci) without VAT registration for the full year deduct 60% of gross revenue capped at 20,000 €/yr (reaching the 20,000 € ceiling at 33,333.33 € of annual revenue), plus mandatory paid social and health contributions.
How much are minimum monthly SZČO social and health contributions in Slovakia in 2026?: In 2026, minimum monthly Zdravotná poisťovňa (16%) is 121.92 €/mo and standard minimum Sociálna poisťovňa (33.15% on the 914.40 € base above 9,144 € turnover) is 303.11 €/mo—totaling 425.03 €/mo for established full-time SZČO (or 131.34 €/mo SP mikroodvod when annual revenue is ≤9,144 €).
How long is the social insurance holiday for a newly opened Slovak živnosť in 2026?: Under Slovakia’s 2026 3rd Consolidation Package, the startup Sociálna poisťovňa holiday is 5–6 months (modeled as 6 months at 0 € followed by 6 months of the 131.34 €/mo mikroodvod = 788.04 € in Year 1, and 6 months of 131.34 €/mo + 6 months assessed VZ in Year 2).

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Finančná správa SR — Daň z príjmov SZČO ↗ Sociálna poisťovňa — SZČO odvody ↗