Slovakia self-employed net income calculator (SZČO)
Your income-tax-only net income as a Slovak SZČO is revenue minus a flat-rate expense deduction of 60% (capped at 20,000 EUR), minus 15% income tax on the remaining base, up to 100,000 EUR of revenue.
Worked example: with Annual revenue of 25,000, this model computes Net income / year 8,500. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How szčo in Slovakia is calculated
A Slovak self-employed sole trader (SZČO) can claim a flat-rate expense deduction of 60% of revenue instead of documenting actual costs, capped at 20,000 EUR a year — so the flat allowance stops growing with revenue once it hits the cap, at 33,333 EUR of revenue.
What remains after the deduction is taxed at a reduced 15% rate for self-employed people with up to 100,000 EUR of revenue, rather than the standard progressive bands that apply above that level.
This page shows income tax only. SZČO status also carries mandatory health (14%) and social insurance (about 33%) contributions on a separate assessment base, which are not modelled here — actual take-home is meaningfully lower than the figure shown, and the disclosure on the page says so explicitly.
Worked example
| Annual revenue (EUR) | 25000 |
|---|---|
| Flat expense deduction ✓ | 15000 |
| Tax Base ✓ | 10000 |
| Income tax ✓ | 1500 |
| Net income / year (before levies) ✓ | 8500 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income (before levies) from 25,000 EUR revenue?
The 60% flat deduction is 15,000 EUR, leaving a 10,000 EUR tax base; at 15% that is 1,500 EUR tax, leaving 8,500 EUR before mandatory health and social contributions are subtracted.
Does the 60% deduction keep growing with revenue?
No — it is capped at 20,000 EUR a year, reached at 33,333 EUR of revenue. Above that, every extra euro of revenue is fully taxable with no further flat deduction.
Why is take-home lower than the net income shown?
This model covers income tax only. Mandatory health (14%) and social insurance (about 33%) contributions, charged on a separate assessment base, are not included and would reduce actual take-home further.
Sources
- Finančná správa SR — Daň z príjmov fyzických osôb (SZČO) · checked 2026-08-22
- Podnikio — SZČO Freelancer Taxation in 2026 · checked 2026-08-22
- Accace — 2026 Tax Guideline for Slovakia · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 2 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 2 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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