This section is under construction — the data may be inaccurate
Sole trader calculator
Calculate how much of your sole trader income will remain "net" after tax and contributions. Calculate in seconds — numbers update automatically.
An indicative calculation using 2026 rates. This is not tax advice — check it against financnasprava.sk or with your accountant.
Check the official registers
External government services — they open in a new tab
Questions and answers
How does the calculator determine a sole trader's net income?
First, expenses are subtracted from income — either flat-rate (60%, max €20,000/year) or actual. Social (33.15%) and health (16%) contributions are calculated from the resulting base, then a 15% income tax (for income up to €100,000), considering the tax-free allowance (NČZD). What remains is the "net amount in hand".
Rates and minimum bases are for 2026, verified with financnasprava.sk and socpoist.sk. This is an estimate: actual advance payments are calculated based on the previous year's income, so the amount will differ in the first year or if income changes sharply.
What is mikroodvod and who does it apply to?
This is the main change for 2026 (reform z. 122/2026, effective July 1). Social contributions now depend on the previous year's income: up to €2,876.90 — €0; from €2,877 to €9,144 — a fixed mikroodvod of €131.34/month; over €9,144 — the full minimum of €303.11/month.
Health contributions (minimum €121.92/month) are paid separately almost always. Previously, calculators showed €0 for the "preferential" band — this is now incorrect; it's now mikroodvod.
Do I have to pay contributions in the first year of business?
A new sole trader does not pay social contributions for the first 6 calendar months after obtaining the permit — then mikroodvod or the minimum starts, depending on income. Health contributions are paid from the start (minimum €121.92/month); there are no "holidays" for them.
Enable the "First year of business" switch to see the calculation without social contributions (according to socpoist.sk).
When are flat-rate expenses more advantageous than actual expenses?
Flat-rate (60% of income, up to €20,000) is beneficial when your actual expenses are less than this amount — which is the case for most freelancers and service providers without large purchases. If actual expenses are higher (goods, rent, materials), choose the "Actual" mode — the tax base will be smaller.
You cannot use the flat-rate option if you were a VAT payer for the entire year. Details — podnikajte.sk — paušálne výdavky.
How accurate is this calculator?
This is an estimated calculation based on 2026 rates for stable income. Actual advance payments for contributions and tax are calculated from the declared income of the previous year, so the total will differ in the first year or if income changes sharply. It does not include the tax bonus for children or some individual reliefs.
For decisions about status or large sums, consult financnasprava.sk or an accountant. To compare with the s.r.o. (limited liability company) form — calculator "Sole trader or s.r.o.".
How much does a sole trader earn in Slovakia in 2026: how to calculate
Živnosť (živnosť) — the most common form of entrepreneurship in Slovakia and the simplest way for a foreigner to legally work for themselves. But "how much is left in hand" depends not only on income: tax and two types of contributions are paid from it, and the 2026 rates have changed significantly. Below is how the calculation works and what to pay attention to.
Income tax and flat-rate expenses
The tax rate is 15% for income up to €100,000/year (this is the vast majority). Expenses are deducted from income before taxation. The most convenient method is flat-rate expenses: 60% of income, maximum €20,000/year, without collecting receipts. If actual expenses exceed the flat-rate amount, it is more beneficial to calculate them separately. Source: financnasprava.sk.
Contributions: social, health, and the new mikroodvod
Health contributions (rate 16%, minimum €121.92/month) are paid almost always from the start. Social contributions (33.15%) from July 1, 2026, depend on the previous year's income:
| Annual income | Social contribution/month |
|---|---|
| ≤ 2 876,90 € | 0 € |
| 2 877 – 9 144 € | 131,34 € (mikroodvod) |
| > 9 144 € | 303,11 € |
Social contributions are not paid for the first 6 months of activity. The full list and contribution calculator are available at socpoist.sk.
When to switch to s.r.o.
Sole proprietorship is beneficial at the start and for moderate income. When annual income exceeds approximately €33,000–€37,000 (depending on expenses), it is worth considering switching to an s.r.o. (limited liability company) — a form with lower profit taxation but higher maintenance costs. Compare both forms using your figures: calculator "Sole trader or s.r.o.".
Useful links
- Entrepreneur's Glossary — živnosť, SZČO, paušál, DIČ in simple terms.
- Entrepreneur's Calendar — all contribution and tax deadlines for 2026.
- "Business" Direction — guides on starting a business, articles, and news for entrepreneurs.