<h2>Sole Proprietor Taxes and Contributions in Slovakia: Guide for 2026 🇸🇰</h2>
Welcome! If you run a business in Slovakia as a self-employed person (SZČO), 2026 brings many important changes. The government has introduced a consolidation package that significantly changes the rules of the game — from new VAT rates to the abolition of the usual social "holidays".<hr/>We have prepared this breakdown so that you can calmly plan your finances and not miss deadlines. Let's go! 🚀

<h2>Income Tax (Daň z príjmov)</h2>
You must file a tax return if your income (brutto) in 2025 exceeded 2,876.90 €.
Key dates in 2026:
<ul>
 <li>31.03.2026 — the deadline for standard filing.</li>
 <li>30.06.2026 — if you have submitted a notification to extend the deadline by 3 months.</li>
</ul>

<h2>Value Added Tax (VAT/DPH)</h2>
In 2026, the VAT system in Slovakia has become more flexible, but at the same time requires vigilance regarding limits and new tax rates.
Mandatory registration: occurs if your turnover for 12 months reaches 50,000 €. In this case, you become a VAT payer starting from the 1st day of the following year.
Emergency mandatory registration: if the turnover suddenly exceeds 62,500 €, you become a VAT payer immediately — at the moment of the transaction that exceeds this limit.
Voluntary registration: you can become a VAT payer at any time without waiting to reach the limits. This is beneficial if you cooperate with other VAT payers (for tax credit) or plan large business investments (buying a car, equipment, etc.).
What is not included in the turnover: for the calculation of the 50,000 € / 62,500 € limit, income from services provided to foreign clients, where the place of supply is outside Slovakia (for example, working for a client from the USA or another EU country), is not counted.

<h2>Social Insurance (Sociálna poisťovňa)</h2>
In 2026, the rules have changed significantly. The usual almost two-year "holidays" without paying contributions are no more.
New "6-month" rule. The obligation to pay social contributions is no longer postponed until July of the following year. Now, insurance becomes mandatory from the 1st day of the 6th calendar month after opening the sole proprietorship. Example: if the sole proprietorship was registered in January, social contributions must be paid starting from July 1st.
Monthly contribution amounts:
<ul>
 <li>Preferential minimum — 131.34 €. Applies to entrepreneurs who have just opened their sole proprietorship and have no income for the previous year, as well as to individuals with an annual income of less than 9,144 €. It is paid from the 1st day of the 6th calendar month after opening.</li>
 <li>Standard minimum — 303.11 €. Paid by entrepreneurs whose income for the previous year (2025) exceeded 9,144 €.</li>
</ul>
Important: the amount of contributions changes annually depending on the minimum assessment base set by the state. Data is current for 2026.

<h2>Health Insurance (Zdravotná poisťovňa)</h2>
In the area of health insurance, there are no significant changes — the obligation to pay contributions arises from the first day of entrepreneurial activity.
After registering a sole proprietorship, the entrepreneur automatically becomes a payer of advance contributions to the health insurance company.
The minimum monthly advance payment in 2026 is 121.92 €.

<h2>Transaction Tax</h2>
The transaction tax, introduced in 2025, no longer applies to sole proprietors (SZČO).
This means that from 2026, entrepreneurs do not pay additional tax on outbound bank transactions within their business activities.
Practical consequence: Sole proprietors can easily open and use accounts in foreign banks for business purposes (for example, in Revolut).

<h2>Calculate your taxes online</h2>
To understand the amount of taxes and mandatory deductions in advance, you can use our <a href="/en/utils/kalkulacka-szco" target="_blank">free online calculator.</a>
Currently, the calculator calculates income tax and contributions for 2025, as entrepreneurs are still filing tax returns for 2025 until 31.03.2026 (or 30.06.2026).
For the 2026 calculation, official parameters and approved assessment bases are currently unavailable. As soon as the necessary data is published, we will immediately update the calculator.

<div class="blog-services">
<h3>✅ Filing a tax return for 2025 starting from 100 €</h3>
To get a consultation or order a service, contact us via the contact page. 
<a href="/en/kontakty" target="_blank">👉 Contacts</a>
</div>

How have the costs of running a sole proprietorship changed? Key updates from the consolidation and taxes and insurance contributions in 2026.

Taxes and Contributions 2026: Costs of Running a Sole Proprietorship