Tax on financial transactions, effective from 2026: approximately 0.4% on debit account transfers (with a transaction limit), as well as fees for cash withdrawals and card fees. It is paid by s.r.o. (limited liability company) and other legal entities; sole traders and other self-employed natural persons are fully exempt from it.
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Money and taxes
Transakčná daň
Tax on financial transactions
What does “Transakčná daň” mean in Slovakia?
Important. Without this tax, a direct "take-home pay" comparison between a živnosť (sole-trader licence) and an s.r.o. (limited liability company) overstates the company's benefit.
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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 taxesDaňová licencia
Minimum tax (for s.r.o.)
Minimum tax of €340/year for a legal entity (právnická osoba) even if there is a loss.
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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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