{
  "$comment": "Machine-readable companion to https://valem.run/calculators/slovakia/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/slovakia/self-employed",
  "dataUrl": "https://valem.run/calculators/slovakia/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Slovakia szčo model by Valem (https://valem.run/calculators/slovakia/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/slovakia/self-employed/verify",
  "country": "slovakia",
  "countryName": "Slovakia",
  "formula": "self-employed",
  "formulaName": "SZČO",
  "title": "SZČO Daň Kalkulačka — Slovakia self-employed calculator",
  "answer": "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.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Finančná správa SR — Daň z príjmov fyzických osôb (SZČO)",
      "url": "https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-prijmov",
      "checked": "2026-08-22"
    },
    {
      "label": "Podnikio — SZČO Freelancer Taxation in 2026",
      "url": "https://www.podnik.io/en/blog/slovak-republic/freelancer-szco-taxation-2026",
      "checked": "2026-08-22"
    },
    {
      "label": "Accace — 2026 Tax Guideline for Slovakia",
      "url": "https://accace.com/tax-guideline-for-slovakia/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "flatExpenses",
      "type": "number",
      "label": "Flat expense deduction",
      "format": "number",
      "formula": "$round($min([annualRevenue * $const.expenseAllowancePct, $const.expenseAllowanceCap]), 2)"
    },
    {
      "name": "taxBase",
      "type": "number",
      "formula": "$round(annualRevenue - flatExpenses, 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax",
      "format": "number",
      "formula": "$round(taxBase * (annualRevenue <= $const.reducedRateThreshold ? $const.reducedRate : $const.standardRate), 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year (before levies)",
      "format": "number",
      "formula": "$round(annualRevenue - flatExpenses - incomeTax, 2)"
    }
  ],
  "testCases": [
    {
      "description": "25,000 EUR revenue, under the 60% expense cap",
      "given": {
        "annualRevenue": 25000
      },
      "expect": {
        "flatExpenses": 15000,
        "taxBase": 10000,
        "incomeTax": 1500,
        "netIncome": 8500
      }
    },
    {
      "description": "60,000 EUR revenue, expense allowance capped at 20,000",
      "given": {
        "annualRevenue": 60000
      },
      "expect": {
        "flatExpenses": 20000,
        "taxBase": 40000,
        "incomeTax": 6000,
        "netIncome": 34000
      }
    }
  ],
  "spec": {
    "id": "self-employed-slovakia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "flatExpenses": {
          "type": "number",
          "readOnly": true
        },
        "taxBase": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "expenseAllowancePct": 0.6,
      "expenseAllowanceCap": 20000,
      "reducedRate": 0.15,
      "standardRate": 0.19,
      "reducedRateThreshold": 100000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 25000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.flatExpenses",
        "expr": "$round($min([annualRevenue * $const.expenseAllowancePct, $const.expenseAllowanceCap]), 2)"
      },
      {
        "path": "$.taxBase",
        "expr": "$round(annualRevenue - flatExpenses, 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "$round(taxBase * (annualRevenue <= $const.reducedRateThreshold ? $const.reducedRate : $const.standardRate), 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round(annualRevenue - flatExpenses - incomeTax, 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'This shows income tax only, after the flat-rate expense deduction — mandatory health (14%) and social (about 33%) insurance contributions for the self-employed, both charged on a separate assessment base, are not included, so actual take-home is lower than the net income shown here. From 2026 the standard progressive bands above the amounts modelled here rise further, to 30% and 35%. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (EUR)",
              "bind": "$.annualRevenue",
              "placeholder": "25000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year (before levies)",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Income tax",
                  "bind": "$.incomeTax",
                  "format": "number"
                },
                {
                  "id": "expensesTile",
                  "type": "statTile",
                  "label": "Flat expense deduction",
                  "bind": "$.flatExpenses",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Finančná správa SR — Daň z príjmov fyzických osôb (SZČO)",
                  "url": "https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-prijmov",
                  "date": "2026-08-22"
                },
                {
                  "label": "Podnikio — SZČO Freelancer Taxation in 2026",
                  "url": "https://www.podnik.io/en/blog/slovak-republic/freelancer-szco-taxation-2026",
                  "date": "2026-08-22"
                },
                {
                  "label": "Accace — 2026 Tax Guideline for Slovakia",
                  "url": "https://accace.com/tax-guideline-for-slovakia/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "25,000 EUR revenue, under the 60% expense cap",
        "given": {
          "$.annualRevenue": 25000
        },
        "expect": {
          "$.flatExpenses": 15000,
          "$.taxBase": 10000,
          "$.incomeTax": 1500,
          "$.netIncome": 8500
        }
      },
      {
        "description": "60,000 EUR revenue, expense allowance capped at 20,000",
        "given": {
          "$.annualRevenue": 60000
        },
        "expect": {
          "$.flatExpenses": 20000,
          "$.taxBase": 40000,
          "$.incomeTax": 6000,
          "$.netIncome": 34000
        }
      }
    ]
  }
}