# Accounting for freelancers and companies in Slovakia SZČO bookkeeping to s.r.o. company accounts — VAT, social and health insurance, and your annual return, handled in plain English. [Book a free consultation](#contact) Monthly bookkeeping, categorized and reconciled with your bank account VAT registration and filings, if and when you need them Every statutory filing submitted on time, directly with the local tax authority Your year-end tax return, prepared and filed for you A dedicated, English-speaking accountant you can always reach Support if the tax office follows up after you file ## Accounting built for you Whether you're a self-employed SZČO or run a limited company (s.r.o.), we keep your books, manage your VAT and social/health insurance obligations, and file everything the Slovak tax office and Social Insurance Agency require, on time. You get a dedicated accountant who explains it all in plain English. ## Accounting built for you Whether you're a self-employed SZČO or run a limited company (s.r.o.), we keep your books, manage your VAT and social/health insurance obligations, and file everything the Slovak tax office and Social Insurance Agency require, on time. You get a dedicated accountant who explains it all in plain English. * Monthly bookkeeping, categorized and reconciled with your bank account * VAT registration and filings, if and when you need them * Every statutory filing submitted on time, directly with the local tax authority * Your year-end tax return, prepared and filed for you * A dedicated, English-speaking accountant you can always reach * Support if the tax office follows up after you file ## How it works No paperwork chasing, no guessing what the tax office wants, just a clear process from day one. 1. 1 Free consultation Tell us about your situation — freelancer or company, what you're already dealing with. 2. 2 We take over your bookkeeping Send over your existing records, or start fresh. We set up your books and handle VAT registration if and when it's needed. 3. 3 Ongoing filings, handled Every filing gets submitted on time, directly with the local tax authority. 4. 4 Year-end tax return We prepare and file your annual tax return, and flag anything worth planning for ahead of next year. ## Slovakia Slovakia offers a flat, predictable income tax rate for most freelancers below a turnover threshold, the euro as its currency, and easy access to the rest of the EU from Bratislava. It's a practical, low-friction base for freelancers who want simplicity without giving up EU market access. Flat income tax rate for freelancers below the turnover thresholdEuro currency — no exchange-rate friction with the eurozoneCentral location with easy access across the EU ## Both local and expat friendly Whether you've lived in Slovak Republic for years or just arriving as a foreigner, freelancer, or digital nomad — we handle your books the same clear way, in English if that's what you need. English-speaking, every step No jargon, no local-language paperwork you can't read. Your accountant explains everything in plain English. Any nationality, EU or not We work with EU citizens, non-EU foreigners, and everyone in between. Remote-first Onboarding, filings, and support all happen online as much as they can. Experienced with expats & digital nomads We've helped freelancers, remote workers, and new arrivals register and get compliant from day one. ## See your exact take-home pay Enter your income and compare freelancer vs. company setups for Slovak Republic side by side, before you commit to anything. [Open the Slovak Republic tax calculator](/en/services/slovakia/tax-calculator) ## Understand Slovak Republic taxes in human English [2026-07-312026 Freelancer & Company Tax FAQ2026 FAQ: freelancer and s.r.o. company taxation in the Slovak Republic — registration, rates, and the questions we hear most.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.](/en/blog/slovak-republic/faq-2026)[SZČO freelancer taxation](#szčo-freelancer-taxation) ### [Do I really pay no social insurance in my first year as an SZČO?](#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. [→ Read the full answer](/en/blog/slovak-republic/faq-szco-first-year-no-social-insurance-2026) ### [What's the maximum SZČO social insurance in 2026?](#whats-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. [→ Read the full answer](/en/blog/slovak-republic/faq-szco-social-insurance-cap-2026) ## [s.r.o. company taxation](#sro-company-taxation) ### [What's the s.r.o. corporate tax rate in Slovakia for 2026?](#whats-the-sro-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). [→ Read the full answer](/en/blog/slovak-republic/faq-sro-corporate-tax-rate-2026) ### [Does a Slovak s.r.o. owe tax even with zero profit?](#does-a-slovak-sro-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. [→ Read the full answer](/en/blog/slovak-republic/faq-sro-minimum-tax-2026) ### [When does s.r.o. beat SZČO?](#when-does-sro-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. [→ Read the full answer](/en/blog/slovak-republic/faq-sro-vs-szco-crossover-2026) ## [Contact us](#contact-us) 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. Read More → [2026-07-31s.r.o. Corporate Tax Rate in 2026The 2026 Slovak s.r.o. corporate tax rate is 10%, 21%, or 24% depending on annual turnover — plus a 7% dividend tax.](/en/blog/slovak-republic/faq-sro-corporate-tax-rate-2026)[What is the s.r.o. corporate tax rate in Slovakia for 2026?](#what-is-the-sro-corporate-tax-rate-in-slovakia-for-2026) It depends on your company's **annual turnover** (revenue), not profit: | Annual turnover | Corporate tax rate | | ----------------------- | ------------------ | | Up to 100,000 EUR | **10%** | | 100,001 – 5,000,000 EUR | **21%** | | Above 5,000,000 EUR | **24%** | However, unlike usually in other countries, this is a **cliff, not a bracket**. If your turnover crosses 100,000 EUR by even 1 EUR, the 21% rate applies to the company's **entire taxable profit** for the year — not just the profit attributable to turnover above the threshold. The same applies at the 5,000,000 EUR boundary. On top of corporate tax, profit paid out to the owner as dividends is taxed separately at a flat **7%**, with no social or health insurance due on the dividend income itself. Dividends alone do not create insured status, so an owner with no employment, SZČO, state-covered, or other qualifying coverage must instead pay as a _samoplatiteľ_: **121.92 EUR/month (1,463.04 EUR/year)**. ## [Why does the rate jump instead of phasing in?](#why-does-the-rate-jump-instead-of-phasing-in) Slovak corporate tax bands are turnover-based cliffs by design, unlike Slovakia's own progressive personal income tax brackets (which phase in normally). With zero expenses, crossing from 99,999 EUR to 100,001 EUR turnover costs over 10,000 EUR in additional corporate tax because the higher rate applies to the whole taxable profit, not just the excess. Expenses reduce the size of that jump but do not change which rate applies. ## [Is there a minimum corporate tax regardless of profit?](#is-there-a-minimum-corporate-tax-regardless-of-profit) Yes, for an established company with a full 12-month tax period — the _daňová licencia_ (minimum tax) applies if your calculated corporate tax would otherwise fall below it: | Turnover | Minimum tax | | ------------------- | ----------- | | Up to 50,000 EUR | 340 EUR | | Up to 250,000 EUR | 960 EUR | | Up to 500,000 EUR | 1,920 EUR | | Up to 5,000,000 EUR | 3,840 EUR | | Above 5,000,000 EUR | 11,520 EUR | With **zero expenses**, the first 340 EUR minimum only beats the calculated 10% tax below roughly 3,400 EUR turnover. More generally, the minimum can apply at any turnover when deductible expenses or losses leave the calculated profit-based tax below the minimum for that turnover band. These bands aren't universal, though: the minimum tax does **not** apply in the company's first tax period (except for a legal successor) or in several other statutory cases such as liquidation or bankruptcy, it's reduced by 50% where at least 20% of employees are people with disabilities, and it's prorated for a tax period shorter than 12 months. See the [minimum tax FAQ](/en/blog/slovak-republic/faq-sro-minimum-tax-2026) for the full detail. ## [What's the all-in effective rate below the 100,000 EUR threshold?](#whats-the-all-in-effective-rate-below-the-100000-eur-threshold) **Around 16.3%, before any owner self-payer health insurance — higher at lower turnover.** A 10% corporate tax plus 7% dividend tax on after-tax profit gives 16.3%. Add another 1,463.04 EUR/year where the owner has no other qualifying coverage, producing about 20% at 40,000 EUR turnover and 17.8% at 100,000 EUR. An owner insured through another qualifying status should not add that cost again. For the full walkthrough of how the tax base, minimum tax, and dividend distribution interact — including the exact numbers at the 100,000 EUR cliff and when an s.r.o. beats operating as an SZČO freelancer — see the [full s.r.o. company taxation guide](/en/blog/slovak-republic/sro-company-taxation-2026). ## [Calculator](#calculator) Enter your expected annual revenue to see your exact corporate tax, dividend tax, and net income as a Slovak s.r.o. ## [Contact us](#contact-us) If you want to discuss whether an s.r.o. is the right structure for your business, feel free to reach out. We offer a free initial consultation. Read More → [2026-07-31s.r.o. Minimum Tax (Daňová Licencia) 2026Slovakia's standard s.r.o. minimum tax ranges from 340 to 11,520 EUR/year depending on turnover, with exemptions, reductions, and short-period proration.](/en/blog/slovak-republic/faq-sro-minimum-tax-2026)[Does a Slovak s.r.o. owe tax even with zero profit?](#does-a-slovak-sro-owe-tax-even-with-zero-profit) Yes — Slovakia has a **minimum corporate tax** (_daňová licencia_) that applies regardless of whether your s.r.o. made a profit, broke even, or ran a loss: | Annual turnover | Minimum tax | | ------------------- | ----------- | | Up to 50,000 EUR | 340 EUR | | Up to 250,000 EUR | 960 EUR | | Up to 500,000 EUR | 1,920 EUR | | Up to 5,000,000 EUR | 3,840 EUR | | Above 5,000,000 EUR | 11,520 EUR | ## [When does it actually apply?](#when-does-it-actually-apply) Only when your **calculated** corporate tax (10%, 21%, or 24% of the tax base) would fall below the minimum for your turnover band — the minimum tax then takes over instead of the calculated figure. With zero expenses, the first 340 EUR minimum exceeds 10% of profit only below roughly **3,400 EUR turnover**. But a low-margin or loss-making company can trigger the minimum at much higher turnover because the band is selected from turnover while the calculated tax is based on profit. For a profitable, low-expense s.r.o., the calculated 10–24% corporate tax will usually exceed the minimum. The rule matters most for companies with low or negative taxable profit, including companies that have substantial revenue but nearly matching deductible expenses. ## [When does the minimum tax not apply, or apply at a reduced amount?](#when-does-the-minimum-tax-not-apply-or-apply-at-a-reduced-amount) The turnover bands above are the standard full-year amounts, but they are not universal. In particular: * The minimum tax does **not** apply in the company's first tax period (except where the company is a legal successor), or in several other statutory cases such as a company in liquidation or bankruptcy. * The amount is reduced by **50%** where at least 20% of the company's employees are people with disabilities. * For a tax period shorter than 12 consecutive calendar months, the minimum is prorated according to the number of months in the tax period. The calculator below shows the standard amount for an established company with a full 12-month tax period. If an exemption, the disability-employment reduction, or a short tax period applies to you, the displayed minimum must be adjusted. For the full corporate tax structure, see the [s.r.o. company taxation guide](/en/blog/slovak-republic/sro-company-taxation-2026) or the [corporate tax rate FAQ](/en/blog/slovak-republic/faq-sro-corporate-tax-rate-2026). ## [Calculator](#calculator) ## [Contact us](#contact-us) Questions about running a Slovak s.r.o.? Feel free to reach out — we offer a free initial consultation. Read More → [Browse all articles](/en/blog) ## Frequently asked questions Do I need to be in Slovak Republic in person? Some procedures may require your presence in person due to local regulations. But we are remote-first and most of the time you don't need to visit an office or even be physically in Slovak Republic. What happens after you file my return? We don't disappear once your return is submitted. If the tax office follows up with a question or request, we handle it as part of the service. What if I've never dealt with Slovak Republic taxes before? That's normal, and exactly what we are here for. Your accountant explains what applies to your situation in plain English, so you're not left guessing. Do you handle VAT registration too? Yes — if and when your situation requires VAT registration, we handle the registration and the ongoing filings that come with it. ## Have a question? Send us a message and we'll get back to you as soon as possible. Email Your message Send Message Book a Free Consultation Get personalised advice for your business. No sales pressure, just a conversation. [Book Consultation](https://calendar.app.google/T2EiUCKSoALXoMEy6)