{"id":247519,"date":"2025-03-24T16:25:33","date_gmt":"2025-03-24T15:25:33","guid":{"rendered":"https:\/\/highgate.sk\/tax-tax-calculator-for-2025\/"},"modified":"2026-03-03T10:59:25","modified_gmt":"2026-03-03T09:59:25","slug":"tax-tax-calculator-for-2026","status":"publish","type":"page","link":"https:\/\/highgate.sk\/en\/tax-tax-calculator-for-2026\/","title":{"rendered":"Tax-tax calculator for 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"247519\" class=\"elementor elementor-247519 elementor-247355\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46a4be78 e-flex e-con-boxed e-con e-parent\" data-id=\"46a4be78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3318c44d elementor-widget elementor-widget-heading\" data-id=\"3318c44d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax-tax calculator for 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d3b799 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7d3b799\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77cafc6b e-flex e-con-boxed e-con e-parent\" data-id=\"77cafc6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-79b767e7 e-con-full e-flex e-con e-child\" data-id=\"79b767e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57cb004f am-tab-calc-text elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"57cb004f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"am-tab-calc-fo-text\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>What is it for<\/strong><\/h2><p>These forms are used to provide an indicative comparison of the net income for 2026 of a <a href=\"https:\/\/highgate.sk\/en\/comparison-of-ltd-vs-trade-in-terms-of-taxes-and-levies-2026\/\">self-employed entrepreneur (e.g. sole trader) vs a &#8220;one-person&#8221; SRO<\/a>. As the tax and tax 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.<\/p><h2><strong>How the calculator works<\/strong><\/h2><ol><li>Choose one of the basic options <strong><span style=\"color: #006cb5;\">Limited liability company<\/span><\/strong> or <span style=\"color: #f49f57;\"><strong>Self-employed<\/strong><\/span>.<\/li><li>Choose one of the two scenarios.<\/li><li>Fill in the required and optional fields.<\/li><li>Use the <strong>Calculate<\/strong> button.<\/li><li>Once the calculations have been run, you will see the results and in particular <strong>the Net Income of the entrepreneur <\/strong>(for SROs it also takes into account the minimum insurance premium and the remuneration of the statutory officer).<\/li><\/ol><p>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. <\/p><hr style=\"border: 0; border-top: 1px #000 solid; opacity: 1; margin-top: 12px;\"><h3><strong>Prerequisites and reservations<br><\/strong><\/h3><ul style=\"font-size: 14px;\"><li data-start=\"107\" data-end=\"261\">The table is intended as an indicative comparison of business opportunities and does not constitute legal or tax advice in relation to a specific user.<\/li><li data-start=\"262\" data-end=\"439\">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.<\/li><li>The calculations for the self-employed (e.g. sole trader) are abstracted from the so-called micro-deduction for social security contributions, which was introduced from 2026. <\/li><li data-start=\"440\" data-end=\"630\">The calculations for a self-employed person (e.g. a sole trader) apply provided that the self-employed person starts his\/her business in 2026 and applies flat-rate expenses according to \u00a7 6 (10) of Act No.  595\/2003 Coll. on income tax.<\/li><li data-start=\"631\" data-end=\"830\">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. <a href=\"https:\/\/highgate.sk\/en\/can-i-put-a-luxury-watch-in-expenses\/\">luxury watches<\/a> as a tax expense). <\/li><li data-start=\"831\" data-end=\"929\">The calculations do not take into account the amortisation of tax losses of previous years or the amortisation of the minimum tax.<\/li><li data-start=\"930\" data-end=\"985\">The entrepreneur is not a disabled person.<\/li><li data-start=\"986\" data-end=\"1088\">The entrepreneur is resident for tax, social security and health insurance purposes in Slovakia.<strong><br><\/strong><\/li><li>The calculations for a self-employed person (e.g. a sole trader) apply assuming that the self-employed person does not also receive income from employment.<\/li><li>The calculations for SROs are valid provided that the remuneration of the statutory body does not exceed EUR 600\/month.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b93618c am-tab-calc-text elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"6b93618c\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"am-tab-calc-po-text\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>What is it for<\/strong><\/h2><p>These forms are for an indicative comparison of the net income for 2025 of a self-employed entrepreneur (e.g. sole trader) vs a &#8220;one-person&#8221; 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. <\/p><h2><strong>How the calculator works<\/strong><\/h2><ol><li>Choose one of the basic options <strong><span style=\"color: #006cb5;\">Limited liability company<\/span><\/strong> or <span style=\"color: #f49f57;\"><strong>Self-employed<\/strong><\/span>.<\/li><li>Choose one of the two scenarios.<\/li><li>Fill in the required and optional fields.<\/li><li>Use the <strong>Calculate<\/strong> button.<\/li><li>Once the calculations have been run, you will see the results and in particular <strong>the Net Income of the entrepreneur<\/strong>.<\/li><\/ol><p><br>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. <\/p><hr style=\"border: 0; border-top: 1px #000 solid;\"><h3><strong>Prerequisites and reservations<br><\/strong><\/h3><ul style=\"font-size: 14px;\"><li data-start=\"107\" data-end=\"261\">The table is for indicative comparison of business opportunities and does not constitute legal or tax advice in relation to a specific user.<\/li><li data-start=\"262\" data-end=\"439\">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.<\/li><li data-start=\"440\" data-end=\"630\">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 \u00a7 6 (10) of Act No.  595\/2003 Coll. on income tax.<\/li><li data-start=\"631\" data-end=\"830\">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. <a href=\"https:\/\/highgate.sk\/en\/can-i-put-a-luxury-watch-in-expenses\/\">luxury watches<\/a> as a tax expense). <\/li><li data-start=\"831\" data-end=\"929\">The calculations do not take into account the amortisation of tax losses of previous years or the amortisation of the minimum tax.<\/li><li data-start=\"930\" data-end=\"985\">The entrepreneur is not a disabled person.<\/li><li data-start=\"986\" data-end=\"1088\">The entrepreneur is resident for tax, social security and health insurance purposes in Slovakia.<strong><br><\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36970c30 e-con-full e-flex e-con e-child\" data-id=\"36970c30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2e4e94a3 e-con-full e-flex e-con e-child\" data-id=\"2e4e94a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-314bc70d am-tab-calc-button elementor-widget elementor-widget-button\" data-id=\"314bc70d\" data-element_type=\"widget\" data-e-type=\"widget\" data-attr-am-tab=\"am-tab-calc-po\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Limited liability company<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53cb941c am-tab-calc-button elementor-widget elementor-widget-button\" data-id=\"53cb941c\" data-element_type=\"widget\" data-e-type=\"widget\" data-attr-am-tab=\"am-tab-calc-fo\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Self-employed person<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-522d277d elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"522d277d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>jQuery(document).ready(function($) {\n\n        \n        $('.am-tab-calc-button').addClass(\"am-active-tab\");\n        $('.am-tab-calc-button:not(:first)').removeClass(\"am-active-tab\");\n        $('.am-tab-calc-text:not(:first)').hide();\n        $('.am-tab-calc:not(:first)').hide();\n        \n        $('.am-tab-calc-button').click(function(e) {\n            e.preventDefault();\n            $('.am-tab-calc-button').removeClass(\"am-active-tab\");\n            $(this).addClass(\"am-active-tab\");\n            \n            $('.am-tab-calc').hide();\n            $('.am-tab-calc-text').hide();\n            \n            var targetDiv = $(this).attr('data-attr-am-tab');\n            $(\"#\"+targetDiv).show();\n            $(\"#\"+targetDiv+\"-text\").show();\n        });\n    });\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7422e19d e-con-full am-tab-calc e-flex elementor-invisible e-con e-child\" data-id=\"7422e19d\" data-element_type=\"container\" data-e-type=\"container\" id=\"am-tab-calc-po\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31539d6e elementor-widget elementor-widget-shortcode\" data-id=\"31539d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><form class=\"highgate-calculator-form\" method=\"POST\">\n    <input type=\"hidden\" class=\"ignore-format\" name=\"person_type\" value=\"po\"\/>\n    <div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-scenario elementor-col-100 elementor-field-required elementor-mark-required\">\n        <label for=\"scenario\" class=\"elementor-field-label\">Select a scenario<\/label>\n        <select id=\"scenario\" name=\"scenario\" class=\"elementor-field elementor-size-sm\" required>\n            <option value=\"\">Select<\/option>\n            <option value=\"1\">A sole proprietor operating through a single-member LLC pays health insurance as a \u201cself-payer.\u201d<\/option>\n            <option value=\"2\">An individual entrepreneur operating through a single-member LLC receives income in their LLC as statutory officer\u2019s remuneration<\/option>\n        <\/select>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 elementor-field-required elementor-mark-required calculator-input\">\n        <label for=\"zdanitelne_vynosy\" class=\"elementor-field-label\">Taxable income            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"The total amount of all revenues recorded in the accounting books is stated. For simplicity of calculation, it is assumed that all revenues are subject to tax and not exempt from taxation.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"zdanitelne_vynosy\" name=\"zdanitelne_vynosy\" class=\"elementor-field elementor-size-sm not-negative\"\n               required>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-input elementor-mark-required\" data-calculator-group=\"1\">\n        <label for=\"danove_naklady\" class=\"elementor-field-label\">Tax-deductible expenses            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"The total amount of all expenses is stated. For simplicity of calculation, it is assumed that all expenses are tax-deductible.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"danove_naklady\" name=\"danove_naklady\" class=\"elementor-field elementor-size-sm not-negative\" required>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-input elementor-mark-required\" data-calculator-group=\"2\">\n        <label for=\"danove_naklady_bez_odmeny_statutara\" class=\"elementor-field-label\">Tax-deductible expenses excluding the statutory officer\u2019s remuneration            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"The total amount of all expenses is stated, excluding the grossed-up salary of the statutory representative. For simplicity of calculation, it is assumed that all expenses are tax-deductible.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"danove_naklady_bez_odmeny_statutara\" name=\"danove_naklady_bez_odmeny_statutara\" class=\"elementor-field elementor-size-sm not-negative\" required>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-input elementor-mark-required\" data-calculator-group=\"2\">\n        <label for=\"vyska_hrubej_mesacnej_odmeny\" class=\"elementor-field-label\">Amount of the gross monthly remuneration            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"Monthly remuneration of the statutory representative before employee social security contributions are deducted. Values can be entered in the range from \u20ac0 to \u20ac500.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"vyska_hrubej_mesacnej_odmeny\" name=\"vyska_hrubej_mesacnej_odmeny\" class=\"elementor-field elementor-size-sm not-negative\" required data-max-value=\"500\">\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\" data-calculator-group=\"2\">\n        <label for=\"superhruba_mzda\" class=\"elementor-field-label\">Gross labor cost            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"The value of the company\u2019s annual expenses generated by the statutory representative\u2019s remuneration.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"superhruba_mzda\" name=\"superhruba_mzda\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"zaklad_dane\" class=\"elementor-field-label\">Tax base<\/label>\n        <input type=\"text\" id=\"zaklad_dane\" name=\"zaklad_dane\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"sadzba_dane\" class=\"elementor-field-label\">Tax rate<\/label>\n        <input type=\"text\" id=\"sadzba_dane\" name=\"sadzba_dane\"\n               class=\"elementor-field elementor-size-sm ignore-format\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"dan_z_prijmov\" class=\"elementor-field-label\">Income tax            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"The amount of income tax is determined not only by the tax base and the tax rate but also by the amount of taxable revenues. Their level also establishes the value of the minimum tax that a limited liability company must pay. Entities that are not subject to the minimum tax are listed in \u00a7 46b(7) of Act No. 595\/2003 Coll. on Income Tax.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"dan_z_prijmov\" name=\"dan_z_prijmov\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"dan_z_dividend\" class=\"elementor-field-label\">Dividend tax<\/label>\n        <input type=\"text\" id=\"dan_z_dividend\" name=\"dan_z_dividend\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\" data-calculator-group=\"1\">\n        <label for=\"cisty_prijem_podnikatela\" class=\"elementor-field-label\">Net income of the entrepreneur<\/label>\n        <input type=\"text\" id=\"cisty_prijem_podnikatela\" name=\"cisty_prijem_podnikatela\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\" data-calculator-group=\"2\">\n        <label for=\"cisty_prijem_podnikatela\" class=\"elementor-field-label\">Net income of an entrepreneur, including the net remuneration of a statutory officer<\/label>\n        <input type=\"text\" id=\"cisty_prijem_podnikatela\" name=\"cisty_prijem_podnikatela\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div id=\"emailPo\" class=\"modal\" tabindex=\"-1\">\n        <div class=\"modal-dialog\">\n            <div class=\"modal-content\">\n                <div class=\"modal-header\">\n                    <h5 class=\"modal-title\">To receive the results, enter your email address.<\/h5>\n                <\/div>\n                <div class=\"modal-body\">\n                    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 p-0\">\n                        <label for=\"email\" class=\"elementor-field-label\">Email<\/label>\n                        <input type=\"text\" id=\"email\" name=\"email\" placeholder=\"your@email.com\" class=\"elementor-field elementor-size-sm ignore-format\">\n                    <\/div>\n                    <div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_newsletter elementor-col-100 p-0\">\n                        <div class=\"elementor-field-subgroup\">\n                            <span class=\"elementor-field-option\">\n                                <input type=\"checkbox\" name=\"form_fields[field_newsletter]\" id=\"form-field-field_newsletter\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\">\n                                &nbsp;\n                                <label for=\"form-field-field_newsletter\">I agree to receive the newsletter<\/label>\n                            <\/span>\n                        <\/div>\n                    <\/div>\n                    <div class=\"elementor-element elementor-element-1f4d8dc elementor-widget elementor-widget-heading p-0\" data-id=\"1f4d8dc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n                        <div class=\"elementor-widget-container\">\n                            Your personal data will be processed in accordance with the <a href=\"https:\/\/highgate.sk\/oznamenie-o-spracuvani-osobnych-udajov\/\">Privacy Policy.<\/a>                        <\/div>\n                    <\/div>\n\n                    <div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons p-0 mb-0\">\n                        <button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n                            <span>\n                                <span class=\"elementor-button-text\">Calculate<\/span>\n                            <\/span>\n                        <\/button>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n\n    <div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n        <button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n            <span>\n                <span class=\"elementor-button-text\">Calculate<\/span>\n            <\/span>\n        <\/button>\n    <\/div>\n<\/form><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19ace870 e-con-full am-tab-calc e-flex elementor-invisible e-con e-child\" data-id=\"19ace870\" data-element_type=\"container\" data-e-type=\"container\" id=\"am-tab-calc-fo\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a32cbd3 elementor-widget elementor-widget-shortcode\" data-id=\"3a32cbd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><form class=\"highgate-calculator-form\" method=\"POST\">\n    <input type=\"hidden\" class=\"ignore-format\" name=\"person_type\" value=\"fo\"\/>\n    <div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-scenario elementor-col-100 elementor-field-required elementor-mark-required\">\n        <label for=\"scenario\" class=\"elementor-field-label\">Select a scenario<\/label>\n        <select id=\"scenario\" name=\"scenario\" class=\"elementor-field elementor-size-sm\" required>\n            <option value=\"\">Select<\/option>\n            <option value=\"1\">The individual is not subject to social insurance contributions<\/option>\n            <option value=\"2\">The individual is subject to social insurance contributions<\/option>\n        <\/select>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 elementor-field-required elementor-mark-required calculator-input\">\n        <label for=\"zdanitelne_prijmy\" class=\"elementor-field-label\">Taxable income            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"The total amount of all income for the year 2026 is stated. For simplicity of calculation, it is assumed that all income is subject to tax and none is tax-exempt.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"zdanitelne_prijmy\" name=\"zdanitelne_prijmy\" class=\"elementor-field elementor-size-sm not-negative\"\n               required>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"pausalne_vydavky\" class=\"elementor-field-label\">Flat-rate expenses            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"Flat-rate expenses are applied in accordance with \u00a7 6(10) of Act No. 595\/2003 Coll. on Income Tax.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"pausalne_vydavky\" name=\"pausalne_vydavky\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n    \n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"zdravotne_odvody\" class=\"elementor-field-label\">Health levies<\/label>\n        <input type=\"text\" id=\"zdravotne_odvody\" name=\"zdravotne_odvody\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\" data-calculator-group=\"2\">\n        <label for=\"socialne_odvody\" class=\"elementor-field-label\">Social contributions<\/label>\n        <input type=\"text\" id=\"socialne_odvody\" name=\"socialne_odvody\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"zaklad_dane\" class=\"elementor-field-label\">Tax base<\/label>\n        <input type=\"text\" id=\"zaklad_dane\" name=\"zaklad_dane\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"nezdanitelne_casti_zakladu_dane_na_danovnika\" class=\"elementor-field-label\">Non\u2011taxable portions of the tax base for the taxpayer<\/label>\n        <input type=\"text\" id=\"nezdanitelne_casti_zakladu_dane_na_danovnika\" name=\"nezdanitelne_casti_zakladu_dane_na_danovnika\"\n               class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-input elementor-mark-required\">\n        <label for=\"vyska_vlastneho_prijmu_manzelky\" class=\"elementor-field-label\">Amount of the spouse\u2019s own income            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"If you do not wish to claim the non-taxable allowance for a spouse, enter a value of \u20ac5,455.30 or higher in this field.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"vyska_vlastneho_prijmu_manzelky\" name=\"vyska_vlastneho_prijmu_manzelky\" class=\"elementor-field elementor-size-sm not-negative\" required>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"nezdanitelne_casti_zakladu_dane_na_manzela_manzelku\" class=\"elementor-field-label\">Non\u2011taxable portions of the tax base for a spouse<\/label>\n        <input type=\"text\" id=\"nezdanitelne_casti_zakladu_dane_na_manzela_manzelku\" name=\"nezdanitelne_casti_zakladu_dane_na_manzela_manzelku\"\n               class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-input elementor-mark-required\">\n        <label for=\"preukazatelne_zaplatene_prispevky_na_dds\" class=\"elementor-field-label\">Documented contributions to supplementary pension savings            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"The entitlement to claim the tax-exempt amount arises based on verifiable documentation, which can, for example, be a statement from the saver\u2019s personal account issued by the supplementary pension company.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"preukazatelne_zaplatene_prispevky_na_dds\" name=\"preukazatelne_zaplatene_prispevky_na_dds\" class=\"elementor-field elementor-size-sm not-negative\" required>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"nezdanitelne_casti_zakladu_dane_z_prispevkov\" class=\"elementor-field-label\">Non\u2011taxable portions of the tax base from contributions to a European personal pension product or supplementary pension savings<\/label>\n        <input type=\"text\" id=\"nezdanitelne_casti_zakladu_dane_z_prispevkov\" name=\"nezdanitelne_casti_zakladu_dane_z_prispevkov\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"zaklad_dane_upraveny_o_nezdanitelne_casti\" class=\"elementor-field-label\">Tax base adjusted for non\u2011taxable parts<\/label>\n        <input type=\"text\" id=\"zaklad_dane_upraveny_o_nezdanitelne_casti\" name=\"zaklad_dane_upraveny_o_nezdanitelne_casti\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"dan_z_prijmov\" class=\"elementor-field-label\">Income tax            <span class=\"form-info\" data-bs-toggle=\"tooltip\" data-bs-placement=\"top\" title=\"The amount of income tax is determined not only by the tax base, but also by the level of taxable income. This level determines the applicable tax rate of 15%, 19%, 25%, 30%, or 35%, as well as their combination.\"><\/span>\n        <\/label>\n        <input type=\"text\" id=\"dan_z_prijmov\" name=\"dan_z_prijmov\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-col-100 calculator-result\">\n        <label for=\"cisty_prijem_podnikatela\" class=\"elementor-field-label\">Net income of the entrepreneur<\/label>\n        <input type=\"text\" id=\"cisty_prijem_podnikatela\" name=\"cisty_prijem_podnikatela\" class=\"elementor-field elementor-size-sm\" disabled>\n    <\/div>\n\n    <div id=\"emailFo\" class=\"modal\" tabindex=\"-1\">\n        <div class=\"modal-dialog\">\n            <div class=\"modal-content\">\n                <div class=\"modal-header\">\n                    <h5 class=\"modal-title\">To receive the results, enter your email address.<\/h5>\n                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   &nbsp;\n                                <label for=\"form-field-field_newsletter\">I agree to receive the newsletter<\/label>\n                            <\/span>\n                        <\/div>\n                    <\/div>\n                    <div class=\"elementor-element elementor-element-1f4d8dc elementor-widget elementor-widget-heading p-0\" data-id=\"1f4d8dc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n                        <div class=\"elementor-widget-container\">\n                            Your personal data will be processed in accordance with the <a href=\"https:\/\/highgate.sk\/oznamenie-o-spracuvani-osobnych-udajov\/\">Privacy Policy.<\/a>                        <\/div>\n                    <\/div>\n\n                    <div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons p-0 mb-0\">\n                        <button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n                            <span>\n                                <span class=\"elementor-button-text\">Calculate<\/span>\n                            <\/span>\n                        <\/button>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n\n    <div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n        <button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n            <span>\n                <span class=\"elementor-button-text\">Calculate<\/span>\n            <\/span>\n        <\/button>\n    <\/div>\n<\/form><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-423c8b0 e-flex e-con-boxed e-con e-parent\" data-id=\"423c8b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45310a2 elementor-widget elementor-widget-image\" data-id=\"45310a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/highgate.sk\/en\/produkt\/comprehensive-consultation-with-peter-varga\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/highgate.sk\/wp-content\/uploads\/2024\/06\/banner-konzultacia-komplexna-1024x576.jpg\" class=\"attachment-large size-large wp-image-4318\" alt=\"\" srcset=\"https:\/\/highgate.sk\/wp-content\/uploads\/2024\/06\/banner-konzultacia-komplexna-1024x576.jpg 1024w, https:\/\/highgate.sk\/wp-content\/uploads\/2024\/06\/banner-konzultacia-komplexna-600x338.jpg 600w, https:\/\/highgate.sk\/wp-content\/uploads\/2024\/06\/banner-konzultacia-komplexna-300x169.jpg 300w, https:\/\/highgate.sk\/wp-content\/uploads\/2024\/06\/banner-konzultacia-komplexna-768x432.jpg 768w, https:\/\/highgate.sk\/wp-content\/uploads\/2024\/06\/banner-konzultacia-komplexna-1536x864.jpg 1536w, https:\/\/highgate.sk\/wp-content\/uploads\/2024\/06\/banner-konzultacia-komplexna.jpg 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb2dbdc elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"cb2dbdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Tax and levy obligations of self-employed persons and SROs in 2026: a comprehensive overview of current rates and limits<\/h2><h3> <\/h3><h3>Indicators<\/h3><p>In 2026, 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 2026, the <a href=\"https:\/\/highgate.sk\/en\/living-wage-from-1-7-2025\/\">subsistence minimum<\/a> is based on <strong>EUR 284.13 per month<\/strong>, which represents a slight increase compared to the previous year. <\/p><p>Calculations of taxable earnings and tax &#8220;thresholds&#8221; are also based on the average wage in the national economy. For 2026, the average wage two years back, so for 2024, which amounted to <strong>EUR 1 524<\/strong>, is decisive. <\/p><h3> <\/h3><h3>Tax rates<\/h3><p>The dividend tax rate is <strong>7%<\/strong>. Care should be taken as to what period the dividends relate to and the correct tax rate should be applied as the tax rate is 10% during 2024. <\/p><p>Legal entities, such as limited companies, will apply four rates for 2026:<\/p><ul><li><strong>10 %<\/strong> &#8211; Reduced corporate income tax rate for turnover up to EUR 100 000<\/li><li><strong>21 %<\/strong> &#8211; Standard rate<\/li><li><strong>24 %<\/strong> &#8211; Increased rate for turnover over EUR 5 000 000<\/li><li><strong>35 %<\/strong> &#8211; For special tax bases<\/li><\/ul><p> <\/p><p>CSOs have an advantage over individuals who are not CSOs in the form of a reduced tax rate <strong>of 15%<\/strong>. For the self-employed, the following tax rates apply: <\/p><ul><li><strong>15%<\/strong> &#8211; if taxable income for the tax period does not exceed EUR 100 000;<\/li><li><strong>19%<\/strong> &#8211; in other cases and for a tax base below the threshold of EUR 43 983.32;<\/li><li><strong>25%<\/strong> &#8211; in other cases and on the amount exceeding EUR 43 983.32;<\/li><li><strong>30% <\/strong>&#8211; in other cases and on the amount exceeding EUR 60 349.21;<\/li><li><strong>35 % <\/strong> in other cases and on the amount exceeding EUR 75 010,32.<\/li><\/ul><h3> <\/h3><h3>Deductions<\/h3><p>Employees or executives with earned income will pay the following in 2026:<\/p><ul><li><strong>5%<\/strong> &#8211; Health insurance on gross wages\/remuneration<\/li><li><strong>2.5%<\/strong> &#8211; Health insurance for people with disabilities<\/li><li><strong>9,40 %<\/strong> &#8211; Social insurance<\/li><\/ul><p>Self-employed persons will pay contributions:<\/p><ul><li><strong>4,40 %<\/strong> &#8211; Sickness insurance<\/li><li><strong>18 %<\/strong> &#8211; Old-age insurance<\/li><li><strong>6 %<\/strong> &#8211; Disability insurance<\/li><li><strong>4,75 %<\/strong> &#8211; Solidarity Reserve Fund<ul><li><strong>Total: 33,15 %<\/strong><\/li><\/ul><\/li><li><strong>16 %<\/strong> &#8211; Health insurance<\/li><li><strong>8 %<\/strong> &#8211; Health insurance for people with disabilities<\/li><\/ul><p>The minimum taxable amount for <a href=\"https:\/\/highgate.sk\/en\/minimum-health-levies-in-2026\/\">contributions of<\/a> self-employed persons increases to <strong>EUR 914.40<\/strong> from January 2026. The maximum assessment base will reach <strong>EUR 16,764 <\/strong>for most social levies.  Health levies do not have a cap.<\/p><h3> <\/h3><h3>Non-taxable parts of the tax base<\/h3><p>The non-taxable part of the tax base (N\u010cZD) per taxpayer increases to <strong>EUR 5,966.73<\/strong> (21 times the applicable minimum subsistence level) in 2026, while its amount decreases with a higher tax base. If the tax base of a sole trader is equal to or higher than EUR 43,983.32 per year, the amount of the non-taxable part of the tax base is EUR 0.00. <\/p><p>A spouse may be eligible for NHT in the amount of:<\/p><ul><li><strong>5 455.30 euros, which <\/strong>is also reduced depending on the tax base, and if the tax base of the sole trader is 60 349.19 euros or more, the N\u010cZD is 0.00 euros.<\/li><\/ul><p>Taxpayers can still claim a deduction for supplementary pension savings (Pillar III) of up to <strong>EUR 180 per year<\/strong>.<\/p><h3> <\/h3><h3>Tax bonuses<\/h3><p>Fixed tax bonus amounts:<\/p><ul><li><strong>EUR 100 per month<\/strong> &#8211; Per child up to 15 years<\/li><li><strong>50 euros per month<\/strong> &#8211; Per child from 15 to 18 years<\/li><\/ul><p>However, the amount of the tax bonus may be up to a maximum of the product of the relevant percentage and the taxpayer&#8217;s tax base. The individual percentages are as follows: <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ad69b8 elementor-widget elementor-widget-image\" data-id=\"4ad69b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"662\" height=\"273\" src=\"https:\/\/highgate.sk\/wp-content\/uploads\/2025\/07\/Kalkulacka.png\" class=\"attachment-large size-large wp-image-248467\" alt=\"\" srcset=\"https:\/\/highgate.sk\/wp-content\/uploads\/2025\/07\/Kalkulacka.png 662w, https:\/\/highgate.sk\/wp-content\/uploads\/2025\/07\/Kalkulacka-300x124.png 300w, https:\/\/highgate.sk\/wp-content\/uploads\/2025\/07\/Kalkulacka-600x247.png 600w\" sizes=\"(max-width: 662px) 100vw, 662px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5f17e3 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"b5f17e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Taxpayers can also benefit from a <strong>50%<\/strong> tax bonus on mortgage interest paid, with a maximum tax bonus <strong>of \u20ac1,200 per year<\/strong> for contracts signed after 1 January 2024.<\/p><h3> <\/h3><h3>Lump-sum expenses and advance income <a href=\"https:\/\/highgate.sk\/en\/services\/tax-and-levy-optimisation\/\">tax<\/a> payments<\/h3><p>Lump-sum expenditure remains at <strong>60% of<\/strong> income in 2026, capped at <strong>\u20ac20,000 per year<\/strong>.<\/p><p>There are rules for the payment of advance income tax for both corporations and individuals:<\/p><ul><li><strong>Quarterly Advances<\/strong> &#8211; Mandatory for tax liability exceeding \u20ac5,000<\/li><li><strong>Monthly advances<\/strong> &#8211; Mandatory if the amount exceeds EUR 16,600<\/li><\/ul><h3> <\/h3><h3><a href=\"https:\/\/highgate.sk\/en\/timeline\/capital-markets-and-investment-legal-and-tax-structures\/\">Investment portfolios<\/a><\/h3><p>In the case of an individual or legal entity seeking to capitalise 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.    <a href=\"https:\/\/highgate.sk\/en\/timeline\/capital-markets-and-investment-legal-and-tax-structures\/\">More about investment portfolios<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>What is it for These forms are used to provide an indicative comparison of the net income for 2026 of a self-employed entrepreneur (e.g. sole trader) vs a &#8220;one-person&#8221; SRO. As the tax and tax system in Slovakia is relatively complex, we have abstracted from some elements with less significant impact in order to make [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-247519","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/pages\/247519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/comments?post=247519"}],"version-history":[{"count":30,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/pages\/247519\/revisions"}],"predecessor-version":[{"id":252156,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/pages\/247519\/revisions\/252156"}],"wp:attachment":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media?parent=247519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}