Slovakia — SZČO (Paušálne Výdavky 60%) Tax Calculator 2026
Compute 2026 Slovak sole-proprietor (SZČO / živnostník) net take-home pay with exact 60% lump-sum expenses (20,000 € cap), 15% micro-taxpayer rate up to 100,000 €, 2026 16% health & 33.15% social minimums, NČZD allowances, and Daňový bonus na dieťa.
- Expenses & 15% Tax Rate: 60% lump-sum deduction capped at 20,000 €/yr; reduced 15% SZČO income tax up to 100,000 €/yr gross turnover (progressive 19%–35% brackets above 100,000 €) after 5,966.76 € NČZD allowance.
- 2026 Social & Health Consolidation: Zdravotná poisťovňa raised to 16% (min 121.92 €/mo); Sociálna poisťovňa 33.15% on raised 60% minimum base (min 303.11 €/mo = 3,637.32 €/yr), with a shortened 6-month startup social holiday for new SZČO.
- VAT & Family Bonus: 50,000 €/yr domestic DPH (23% VAT) threshold (62,500 € immediate registration); Daňový bonus na dieťa up to 1,200 €/yr per child.
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | Effective Burden |
|---|---|---|---|---|---|
| 30,000.00 € | 24,759.70 € | 2,063.31 €/mo | 139.94 € | 5,100.36 € | 17.5% |
| 60,000.00 € | 43,634.70 € | 3,636.22 €/mo | 3,135.66 € | 13,229.64 € | 27.3% |
| 85,000.00 € | 57,228.57 € | 4,769.04 €/mo | 6,272.71 € | 21,498.72 € | 32.7% |
| 100,000.00 € | 65,509.10 € | 5,459.09 €/mo | 8,031.02 € | 26,459.88 € | 34.5% |
| 120,000.00 € | 72,503.88 € | 6,041.99 €/mo | 14,421.00 € | 33,075.12 € | 39.6% |