🇸🇰 Slovak Republic — 2026 Freelancer & Company Tax FAQ

Answers to the questions we hear most often about freelancing and running a company in the Slovak Republic: SZČO vs. s.r.o., registration, tax rates, and compliance.

SZČO freelancer taxation

Do I really pay no social insurance in my first year as an SZČO?

Not quite zero. A first-time SZČO, or someone restarting after more than 60 months, has a six-month waiting period before compulsory social insurance starts and then initially pays the 131.34 EUR/month mikroodvod.

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What's the maximum SZČO social insurance in 2026?

Roughly 66,687 EUR/year. Contributions are charged on an assessment base equal to about 67.3% of profit after expenses; with the capped recognized-expense deduction, the social cap is not reached until gross income is around 319,000 EUR. Health insurance has no cap at all.

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s.r.o. company taxation

What's the s.r.o. corporate tax rate in Slovakia for 2026?

10%, 21%, or 24% depending on annual turnover — a hard cliff rather than a phased bracket — plus a flat 7% dividend tax when profit is paid out, and a mandatory owner health insurance of about 1,463 EUR/year regardless of profit (unless the person has another qualifying insured status).

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Does a Slovak s.r.o. owe tax even with zero profit?

Yes, for an established company with a full 12-month tax period — a minimum tax (daňová licencia) of 340 to 11,520 EUR/year applies regardless of profit, based on turnover. It's waived in the company's first tax period and a few other statutory cases, and reduced or prorated in others.

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When does s.r.o. beat SZČO?

In the simplified January-start scenario, the SZČO wins up to about 71,600 EUR and briefly again above the company's 100,000 EUR tax cliff. For an established SZČO the result depends on the contribution tier; the s.r.o. generally leads above about 41,000 EUR in the zero-expense comparison.

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If you have a specific question about freelancing or running a company in the Slovak Republic, feel free to reach out to us. We offer a free initial consultation.