<h2>Introduction: Key Threshold Values for Slovak Entrepreneurs in 2025</h2>
<p>Running a business in Slovakia requires not only a desire and an idea but also an understanding of key figures. From the minimum income for filing a declaration to the VAT registration threshold, from the balance required for residence permits to insurance contribution rates — all these figures directly influence your obligations and development strategy.</p> 
<p>In this article, we have compiled the relevant <b>threshold values and minimums for 2025</b> — for sole proprietors <i>(Slovak: živnostníkov)</i> and LLCs <i>(Slovak: s.r.o.)</i>. These numbers will help you avoid mistakes, register on time, not forget about insurance, and confidently plan your taxes and reporting.</p>
<div class="blog-services"><p>📌&nbsp;<i>Tip:</i> Save this table to your bookmarks — it will surely come in handy throughout the year!</p></div>
<h2>Relevant Threshold Values for 2025</h2>
<div class="responsive-table-container">
<table border="1" cellpadding="6" cellspacing="0">
  <tbody>
    <tr>
      <td>Value</td>
      <td>Indicator</td>
      <td>Note</td>
    </tr>
    <tr>
      <td>Minimum Living Standard (Slovak: životné minimum)</td>
      <td><samp>281.90 €/month</samp></td>
      <td>The base amount used to calculate tax deductions, minimum income for residence permit extension, etc.</td>
    </tr>
    <tr>
      <td>Threshold for filing tax returns for Sole Proprietors</td>
      <td><samp>2,823.24 €/year</samp></td>
      <td>If the sole proprietor's income exceeds this amount, filing a declaration is mandatory, even if there is no profit.</td>
    </tr>
    <tr>
      <td>Balance on personal account for residence permit application</td>
      <td>12 × 281.90 = <samp>3,382.80 €</samp></td>
      <td>For applying for a residence permit as a sole proprietor.</td>
    </tr>
    <tr>
      <td>Balance on business account for sole proprietors for residence permit application</td>
      <td>20 × 281.90 = <samp>5,638 €</samp></td>
      <td>For applying for a residence permit as a sole proprietor.</td>
    </tr>
    <tr>
      <td>Balance on business account for LLC for residence permit application</td>
      <td>100 × 281.90 = <samp>28,190 €</samp></td>
      <td>For applying for a residence permit as an LLC.</td>
    </tr>
    <tr>
      <td>Minimum income for residence permit extension as a sole proprietor</td>
      <td>20 × 281.90 = <samp>5,638 €</samp></td>
      <td>For extending a residence permit as a sole proprietor.</td>
    </tr>
    <tr>
      <td>Income threshold for mandatory social insurance (sole proprietors)</td>
      <td><samp>8,580.00 €/year</samp></td>
      <td>If the sole proprietor's income in the first year exceeds this amount, social insurance will be required from the second year onward.</td>
    </tr>
    <tr>
      <td>Minimum contributions to health insurance for sole proprietors in 2025</td>
      <td><samp>107.25 €/month</samp></td>
      <td>Health insurance (Slovak: zdravotné poistenie)</td>
    </tr>
    <tr>
      <td>Minimum contributions to social insurance for sole proprietors in 2025</td>
      <td><samp>237.02 €/month</samp> (if applicable)</td>
      <td>Social insurance (Slovak: sociálne poistenie)</td>
    </tr>
    <tr>
      <td>Revenue threshold for mandatory VAT registration (§4)</td>
      <td><samp>50,000 €/year</samp></td>
      <td>Only income from Slovakia is considered.</td>
    </tr>
    <tr>
      <td>Corporate Income Tax (for sole proprietors)</td>
      <td><samp>15%</samp></td>
      <td>If income is up to <samp>100,000 €</samp></td>
    </tr>
    <tr>
      <td>Corporate Income Tax (for LLCs)</td>
      <td><samp>10%</samp></td>
      <td>If revenue is up to <samp>100,000 €</samp></td>
    </tr>
    <tr>
      <td>Dividend Tax Rate for LLCs</td>
      <td><samp>7%</samp></td>
      <td>For withdrawing funds from the LLC.</td>
    </tr>
    <tr>
      <td>Transaction Tax (Slovak: transakčná daň)</td>
      <td><samp>0.4%</samp></td>
      <td>On each outgoing transaction (max. <samp>40 €</samp> per transaction, not charged when paying by card); 0.8% for ATM cash withdrawals.</td>
    </tr>
    <tr>
      <td>Minimum Share Capital for LLC</td>
      <td><samp>5,000 €</samp></td>
      <td>It is sufficient to declare this amount when opening, no physical deposit is required.</td>
    </tr>
    <tr>
      <td>Minimum Gross Salary</td>
      <td><samp>750.00 €/month</samp> | <samp>4.31 €/hour</samp></td>
      <td></td>
    </tr>
  </tbody>
</table>
</div>

<h2>Services from Oki-Doki.sk</h2>
<div class="blog-services">
<p><b>Oki-Doki.sk</b>&nbsp;— Service #1 for business registration, accounting, and entrepreneur legalization in Slovakia. We work with sole proprietors, LLCs, and residence permits — simple and transparent.</p>
<p><a href="/hr" target="_blank">👉&nbsp;Go to the Oki-Doki.sk homepage</a></p>
</div>


PDV pragovi, doprinosi, minimalni prihod i granice za obrt i d.o.o. u 2025. Utjecaj na boravak i poreze.

Pragovi za poduzetnike u 2025. godini