SZČO Calculator
Health, social insurance and net income for freelancers in Slovakia
Your monthly net income
€0.00
per month, after taxes & contributions
Monthly Breakdown
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Annual Summary
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Useful notes
- Minimum monthly assessment base for 2026: €715. Minimum health: €107.25, minimum social: €237.02.
- Income tax rate: 15% if annual revenue ≤ €100,000, otherwise 19% / 25% on the part above the bracket.
- In your first year as SZČO you usually don't pay social insurance — it kicks in from July of the next year if revenue exceeded €8,580.
- Flat-rate expenses (paušál) of 60% are capped at €20,000/year. No invoices needed, just keep records of revenue.
- Non-taxable allowance for 2026: €5,800/year (≈€483/month) for taxpayers below the income limit.
Estimates based on Slovak SZČO rules for 2026. Real contributions depend on previous-year tax returns. Consult a tax advisor for precise calculations.