How the Slovakia szčo calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Flat expense deduction | flatExpenses | $round($min([annualRevenue * $const.expenseAllowancePct, $const.expenseAllowanceCap]), 2) |
| Tax Base | taxBase | $round(annualRevenue - flatExpenses, 2) |
| Income tax | incomeTax | $round(taxBase * (annualRevenue <= $const.reducedRateThreshold ? $const.reducedRate : $const.standardRate), 2) |
| Net income / year (before levies) | netIncome | $round(annualRevenue - flatExpenses - incomeTax, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
expenseAllowancePct | 0.6 |
expenseAllowanceCap | 20000 |
reducedRate | 0.15 |
standardRate | 0.19 |
reducedRateThreshold | 100000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 25,000 EUR revenue, under the 60% expense cap
given annualRevenue | 25000 |
|---|---|
expect flatExpenses | 15000 |
expect taxBase | 10000 |
expect incomeTax | 1500 |
expect netIncome | 8500 |
Case 2 — 60,000 EUR revenue, expense allowance capped at 20,000
given annualRevenue | 60000 |
|---|---|
expect flatExpenses | 20000 |
expect taxBase | 40000 |
expect incomeTax | 6000 |
expect netIncome | 34000 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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