I am interested
Domov > Tax-tax calculator for 2025

Tax-tax calculator for 2025

What is it for

These forms are used to provide an indicative comparison of the net income for 2025 of a self-employed entrepreneur (e.g. sole trader) vs a “one-person” SRO. As the tax and taxation system in Slovakia is relatively complex, we have abstracted from some elements with less significant impact in order to make the calculator user-friendly and practical.

How the calculator works

  1. Choose one of the basic options Limited liability company or Self-employed.
  2. Choose one of the two scenarios.
  3. Fill in the required and optional fields.
  4. Use the Calculate button.
  5. Once the calculations have been run, you will see the results and in particular the Net Income of the entrepreneur.

Other aspects (e.g. other income, legal liability, social security benefits) also influence the choice for a better legal form of business. If you have questions, we will be happy to answer them.

Prerequisites and reservations

  • The table is for indicative comparison of business opportunities and does not constitute legal or tax advice in relation to a specific user.
  • The table abstracts from the child tax credit and the tax credit for interest paid, as their amounts depend on other parameters that need to be analysed individually.
  • The calculations for a self-employed person (e.g. a sole trader) apply provided that the self-employed person starts his/her business in 2025 and claims lump-sum expenses according to § 6 (10) of Act No. 595/2003 Coll. on income tax.
  • Tax costs/expenses are the same as total costs/expenses. In some cases it is difficult to determine whether it is a tax cost/expense or not (e.g. luxury watches as a tax expense).
  • The calculations do not take into account the amortisation of tax losses of previous years or the amortisation of the minimum tax.
  • The entrepreneur is not a disabled person.
  • The entrepreneur is resident for tax, social security and health insurance purposes in Slovakia.

What is it for

These forms are for an indicative comparison of the net income for 2025 of a self-employed entrepreneur (e.g. sole trader) vs a “one-person” SRO. As the tax and taxation system in Slovakia is relatively complex, we have abstracted from some elements with less significant impact in order to make the calculator user-friendly and practical.

How the calculator works

  1. Choose one of the basic options Limited liability company or Self-employed.
  2. Choose one of the two scenarios.
  3. Fill in the required and optional fields.
  4. Use the Calculate button.
  5. Once the calculations have been run, you will see the results and in particular the Net Income of the entrepreneur.

Other aspects (e.g. other income, legal liability, social security benefits) also influence the choice for a better legal form of business. If you have questions, we will be happy to answer them.

Prerequisites and reservations

  • The table is for indicative comparison of business opportunities and does not constitute legal or tax advice in relation to a specific user.
  • The table abstracts from the child tax credit and the tax credit for interest paid, as their amounts depend on other parameters that need to be analysed individually.
  • The calculations for a self-employed person (e.g. a sole trader) apply provided that the self-employed person starts his/her business in 2025 and claims lump-sum expenses according to § 6 (10) of Act No. 595/2003 Coll. on income tax.
  • Tax costs/expenses are the same as total costs/expenses. In some cases it is difficult to determine whether it is a tax cost/expense or not (e.g. luxury watches as a tax expense).
  • The calculations do not take into account the amortisation of tax losses of previous years or the amortisation of the minimum tax.
  • The entrepreneur is not a disabled person.
  • The entrepreneur is resident for tax, social security and health insurance purposes in Slovakia.
Limited liability company
Self-employed person

Tax and levy obligations of self-employed persons and s. r. o. in 2025: a comprehensive overview of current rates and limits

Indicators

In 2025, the amount of the applicable subsistence minimum, which is the basis for a number of tax and levy calculations and indicators such as the non-taxable parts of the tax base, will change. For 2025, the subsistence minimum is based on EUR 273.99 per month, which represents a slight increase compared to the previous year.

Calculations of taxable earnings and tax “thresholds” are also based on the average wage in the national economy. For 2025, the average wage two years back, so for 2023, which amounted to EUR 1 430, is decisive.

Tax rates

The dividend tax rate returns to its previous level of 7% after 2024, when it was raised to 10%. Care should be taken to know what period the dividends relate to and apply the correct tax rate.

Legal entities, such as limited companies, will apply three rates for 2025:

  • 10 % – Reduced corporate income tax rate for turnover up to EUR 100 000
  • 21 % – Standard rate
  • 24 % – Increased rate for turnover over EUR 5 000 000
  • 35 % – For special tax bases

CSOs have an advantage over individuals who are not CSOs in the form of a reduced tax rate of 15%. For the self-employed, the following tax rates apply:

  • 15 % – if the taxable income for the tax year does not exceed EUR 100 000; or
  • 19 % – in other cases and for a tax base below the threshold of EUR 48 441,43; or
  • 25% – in other cases and on the amount exceeding EUR 48 441.43.

Deductions

Employees or executives with earned income will continue to contribute in 2025:

  • 4% – Health insurance on gross wages/remuneration
  • 2 % – Health insurance for people with disabilities
  • 9,40 % – Social insurance

Self-employed persons will pay contributions:

  • 4,40 % – Sickness insurance
  • 18 % – Old-age insurance
  • 6 % – Disability insurance
  • 4,75 % – Solidarity Reserve Fund
  • Total: 33,15 %
  • 15 % – Health insurance
  • 7.5% – Health insurance for people with disabilities

The minimum taxable amount for contributions of self-employed persons increases to EUR 715 from January 2025. The maximum assessment base will reach EUR 15 730 for most social contributions. Health levies do not have a ceiling.

The obligation to pay social contributions for self-employed persons will arise in 2026 for those entrepreneurs whose income for the previous year exceeds EUR 9,144.

Non-taxable parts of the tax base

The non-taxable part of the tax base (NČZD) per taxpayer increases to EUR 5 753.79 (21 times the applicable minimum subsistence level) in 2025.

A spouse may be eligible for NHT in the amount of:

  • EUR 5 260,61
  • Up to €17,370.97 depending on spouse’s income

Taxpayers can still claim a deduction for supplementary pension savings (Pillar III) of up to EUR 180 per year.

Tax bonuses

Fixed tax bonus amounts:

  • €100 per year – Per child up to 15 years
  • 50 euros per year – Per child from 12 to 18 years

However, the amount of the tax bonus may be up to a maximum of the product of the relevant percentage and the taxpayer’s tax base. The individual percentages are as follows:

Taxpayers can also benefit from a 50% tax bonus on mortgage interest paid, with a maximum tax bonus of €1,200 per year for contracts signed after 1 January 2024.

Lump-sum expenses and advance income tax payments

Lump-sum expenditure remains at 60% of income in 2025, capped at €20,000 per year.

There are rules for the payment of advance income tax for both corporations and individuals:

  • Quarterly Advances – Mandatory for tax liability exceeding €5,000
  • Monthly advances – Mandatory if the amount exceeds EUR 16,600

Investment portfolios

In the case of an individual or a legal entity seeking to appreciate its assets through capital market instruments, the tax legislation is complex and it is not possible to clearly determine the tax liability without further analysis. Examples might be the most advantageous foreign currency to euro conversion for an individual or the application of double taxation treaty provisions. In the case of legal entities and some self-employed persons, proper accounting with an emphasis on the tax implications of individual transactions is necessary. More about investment portfolios

Don’t miss the chance to get practical advice from top legal and tax experts.

More information