{"id":5046,"date":"2026-04-06T15:55:00","date_gmt":"2026-04-06T13:55:00","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=5046"},"modified":"2026-04-20T14:47:07","modified_gmt":"2026-04-20T12:47:07","slug":"what-levies-does-a-sole-trader-pay-in-slovakia","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/what-levies-does-a-sole-trader-pay-in-slovakia\/","title":{"rendered":"What levies does a sole trader pay in Slovakia?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">The minimum contributions for a sole trader from January 2026 are \u20ac425.03 per month.<\/h2>\n\n\n\n<p>The minimum health insurance contribution is calculated from the minimum assessment base of \u20ac762, to which the applicable contribution rate is applied. From 1 January 2024 to 31 December 2027, temporarily increased rates are in effect. The minimum amount of health insurance contributions is \u20ac121.92.<\/p>\n\n\n\n<p>Minimum monthly contributions to the Social Insurance Institution in 2026 are calculated as 33.15% of the minimum assessment base. This base is set at \u20ac762, which means that sole traders will pay minimum contributions of \u20ac252.59 per month.<\/p>\n\n\n\n<p>With Firm\u00e1re\u0148, you can set up a business for just 1 euro.<br><\/p>\n\n\n<p id=\"big-button-block_13847341e7c1fd8cbb9f6822e941cf05\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"I WANT TO START A BUSINESS FOR \u20ac 1\"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">\n            I WANT TO START A BUSINESS FOR \u20ac 1        <\/a>\n    <\/span>\n<\/p>\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"What is &quot;zivnost&quot; in Slovakia\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/0f18HWURT_Y?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>Immediately after setting up a trade, an entrepreneur needs to pay just down payments for health insurance \u2013 EUR 91.28 per month (this does not apply to state insured persons, e.g. students). <\/p>\n\n\n\n<p>Social contributions come after, usually a year later. <\/p>\n\n\n\n<p>With Firm\u00e1re\u0148, you can set up a business for just 1 euro. <\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"I WANT TO START A BUSINESS FOR \u20ac 1\" href=\"\/zalozenie-zivnosti\">I WANT TO START A BUSINESS FOR \u20ac 1<\/a><\/span><\/p>\n\n\n\n<p>If you want to know what a sole trader has to pay, watch <a href=\"https:\/\/www.youtube.com\/watch?v=H9r6ssx3L4s\">this video<\/a> (in Slovak language).<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"\u010co v\u0161etko mus\u00ed plati\u0165 \u017eivnostn\u00edk?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/H9r6ssx3L4s?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Social security contributions <\/h2>\n\n\n\n<p>\u201cContribution holidays\u201d have been shortened to <strong>6 months in 2026<\/strong>. The obligation to pay social insurance contributions arises from the <strong>first day of the 6th calendar month following the month in which the sole trader (self-employed person \u2013 SZ\u010cO) started their business activity<\/strong>.<\/p>\n\n\n\n<p>From January 2026, minimum contributions to the Social Insurance Institution are also increasing, and these are mandatory for all self-employed persons (SZ\u010cO) for whom this obligation has arisen. Social insurance consists of several components, with a total contribution rate of <strong>33.15% of the assessment base<\/strong>, broken down as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Sickness insurance:<\/strong> 4.4%<\/li>\n\n\n\n<li><strong>Old-age (retirement) insurance:<\/strong> 18%<\/li>\n\n\n\n<li><strong>Disability insurance:<\/strong> 6%<\/li>\n\n\n\n<li><strong>Reserve fund of solidarity:<\/strong> 4.75%<\/li>\n<\/ul>\n\n\n\n<p>The minimum assessment base in 2026 is <strong>\u20ac914.40<\/strong>. Based on this, the minimum contributions to the Social Insurance Institution from <strong>1 January 2026<\/strong> amount to <strong>\u20ac303.11 per month<\/strong>.<\/p>\n\n\n\n<p>At the same time, the maximum assessment base (i.e. the highest amount from which contributions are calculated) is also being adjusted. From January 2026, it increases from <strong>\u20ac15,730 to \u20ac16,764 per month<\/strong>. The maximum social insurance contributions in 2026 therefore reach <strong>\u20ac5,557.27 per month<\/strong>.<\/p>\n\n\n\n<p>A sole trader who operated a business in the previous year and paid social contributions in 2025 will continue to pay them from the beginning of 2026, at the increased amount of <strong>\u20ac303.11<\/strong>.<\/p>\n\n\n\n<p>The sole trader does not need to take any action, as the Social Insurance Institution will automatically notify them by <strong>21 July 2026<\/strong> about the creation, continuation, or termination of mandatory social insurance, as well as the corresponding amount of their contribution obligation.<\/p>\n\n\n\n<p>The amount of social contributions changes <strong>twice a year<\/strong>. In January, the change depends on increases in assessment bases set by the state, and in July\/October it depends on tax returns filed by sole traders in March\/June.<\/p>\n\n\n\n<p>How exactly do social contributions work? Watch in this video:<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Odvody \u017eivnostn\u00edka do Soci\u00e1lnej pois\u0165ovne  - I. \u010das\u0165\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/TXzO9hRiaMY?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Health insurance<\/h2>\n\n\n\n<p>From January 2026, the health insurance contribution rate increases from <strong>15% to 16% of the assessment base<\/strong>. For sole traders with officially recognized severe disability (\u0164ZP), a reduced rate of <strong>8%<\/strong> applies.<\/p>\n\n\n\n<p>The minimum assessment base for health insurance in 2026 is set at <strong>\u20ac762 per month<\/strong>.<\/p>\n\n\n\n<p>Find out all about how health levies work in this video.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ako funguj\u00fa zdravotn\u00e9 odvody \u017eivnostn\u00edka\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/uEgti68DW90?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Income tax for 2025<\/h2>\n\n\n\n<p>The tax return for 2025 must be filed in March 2026 if the taxpayer\u2019s total taxable income for 2025 exceeds <strong>EUR 2,876,90<\/strong>.<\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"I WANT TO CHOOSE AN ACCOUNTANT\" href=\"\/uctovnici\">I WANT TO CHOOSE AN ACCOUNTANT<\/a><\/span><\/p>\n\n\n\n<p>There are <strong>3 tax rates<\/strong> for sole traders:<br>\u2022 15 percent of the tax base, up to a turnover of EUR 100 000 in 2025,<br>\u2022 19 per cent of the tax base which does not exceed EUR 48 441,43,<br>\u2022 25 per cent of the tax base that exceeds EUR 41,445.46.<\/p>\n\n\n\n<p>Flat-rate expenditure. For 2023, flat-rate expenditures of 60 per cent of the income of the self-employed person still apply, up to a maximum of EUR 20,000 per year (irrespective of the number of months of business).&nbsp;<\/p>\n\n\n\n<p><span style=\"font-size: 14px;\"><a class=\"redBtn right-panel-btn rounded-btn\" title=\"I WANT TO START A BUSINESS FOR \u20ac 1\" href=\"\/zalozenie-zivnosti\">I WANT TO START A BUSINESS FOR \u20ac 1<\/a><\/span><\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Running a business in Slovakia: Who is considered as a foreigner by commercial law?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/aPgqWnZ8v9M?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>The minimum contributions for a sole trader from January 2026 are \u20ac425.03 per month. The minimum health insurance contribution is calculated from the minimum assessment base of \u20ac762, to which the applicable contribution rate is applied. From 1 January 2024 to 31 December 2027, temporarily increased rates are in effect. The minimum amount of health &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/what-levies-does-a-sole-trader-pay-in-slovakia\/\">Continued<\/a><\/p>\n","protected":false},"author":1,"featured_media":935,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[125],"tags":[],"class_list":["post-5046","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-english"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What levies does a sole trader pay in Slovakia? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"The sole trader&#039;s levies in Slovakia in 2024 consist of advance payments to the health insurance company and levies to the Social Insurance Institution.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.firmaren.sk\/clanky\/what-levies-does-a-sole-trader-pay-in-slovakia\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What levies does a sole trader pay in Slovakia? 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While in the past these were only minor annual adjustments, this time it represents a major systemic change that will affect hundreds of thousands of sole traders across Slovakia. Sole trader contributions in 2026 consist of advance payments to the health insurance company of at least \u20ac121.96 and contributions to the Social Insurance Institution of at least \u20ac252.59. The total minimum monthly contributions for sole traders (including SZ\u010cO) amount to \u20ac425.03.<\/span><\/p>\n","_links":{"self":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/5046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/comments?post=5046"}],"version-history":[{"count":6,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/5046\/revisions"}],"predecessor-version":[{"id":6342,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/posts\/5046\/revisions\/6342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media\/935"}],"wp:attachment":[{"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/media?parent=5046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/categories?post=5046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.firmaren.sk\/clanky\/wp-json\/wp\/v2\/tags?post=5046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}