What is
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. The results can help you choose the form of business that is most advantageous for you in terms of net income after taxes and levies. As the tax and levy system in Slovakia is relatively complex, we have abstracted from some elements with less significant impact to make the calculator user-friendly and practical.

Functioning of

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.

You can click through the options and scenarios to compare the results. Changing the input data allows you to see in real time how these changes affect the amount of taxes and levies.

Other factors (e.g. other income, legal liability, impact on social security benefits) also influence the decision on the correct legal form of business. If you have any additional 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.