Minimum tax for legal entities (s.r.o. and other legal persons): This tax is paid even with zero or negative profit. The amount depends on the turnover – from €340/year for small companies and more for large ones. This does not apply to živnosť (sole-trader licence).
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Money and taxes
Daňová licencia
Minimum tax (for s.r.o.)
What does “Daňová licencia” mean in Slovakia?
Similar terms
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Money and taxesTransakčná daň
Tax on financial transactions
≈0.4% from account transfers; companies pay, živnosť (sole-trader licence) — no.
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Money and taxesMikroodvod
Micro-contribution (reduced social security contribution)
€131.34/month social security contribution for low-income self-employed persons (from 1.7.2026).
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Money and taxesKonateľ
Head (executive body) of s.r.o.
Director of s.r.o.; without salary, still pay health insurance yourself.
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