Calculate which business form is more profitable for you in Slovakia.
Your actual business costs, excluding contributions and flat-rate deductions
SZČO: Your real expenses are below the flat-rate deduction. Paušálne výdavky (60 %, max 20 000 €) automatically applied: 20 000 €.
Firm (s.r.o.) OnlyMost Profitable
SZČO (Sole Trader)
Net Income
30 870 €
+7 090 € vs s.r.o.
Recommended next step
If this matches your real business, the next move is to keep the admin light and make sure registration, invoicing, and annual tax filing are set correctly.
Save the result
Create a one-page report, copy the numbers, or send the calculation to Accquix for review.
| SZČO (Sole Trader) | s.r.o. (Limited Co) | |
|---|---|---|
| Net Income | 30 870 € | 23 780 € |
| Taxes | 1 748 € | 3 614 € |
| Social | 919 € | 4 225 € |
| Health | 1 463 € | 1 954 € |
| Accountancy | 0 € | 1 428 € |
| Real Expenses | 5 000 € (tax ded.: 20 000 €) | 5 000 € |
| Annual Revenue | 40 000 € |
| Real Expenses | 5 000 € |
| Flat-rate expensesDeduction | 20 000 € |
| SocialYear 1 | 919 € |
| Health16% | 1 463 € |
| Total contributions | 2 382 € |
| Annual Assessment Base (VZ)(Prof+Ins)/1.486 | 13 459 € |
| Monthly Assessment Base | 1 122 € |
| Tax-free Allowance (NCZD) | 5 967 € |
| Taxable Base | 11 651 € |
| Taxes | 1 748 € |
| Net Income | 30 870 € |
| Annual Revenue | 40 000 € |
| Real Expenses | 5 000 € |
| Gross Salary (year) | 12 211 € |
| Employer Contributions+36.2% | 4 420 € |
| Total Salary Cost | 16 631 € |
| Director's Contributions-14.4% | 1 758 € |
| Personal Income Tax-19% | 852 € |
| Net Salary (year) | 9 600 € |
| Profit Before Tax | 16 941 € |
| Corporate Tax (10 %) | 1 694 € |
| Profit After Tax | 15 247 € |
| AccountancyAccquix Start (119 €/mo) | 1 428 € |
| Dividend Base | 15 247 € |
| Dividend Tax7% | 1 067 € |
| Net Dividends | 14 180 € |
| Net Income | 23 780 € |
2026 rules applied. Minimum contributions: 425.03 €/mo for SZČO. Corporate tax: 10/21/24 %. This is an estimation.
Decision guide
The calculator compares net income after Slovak income tax, health insurance, social insurance, accounting costs, corporate tax, salary costs, and dividend tax. It is built for freelancers, IT contractors, consultants, and small online businesses deciding between živnosť and s.r.o.
Short answer
In most simple freelance cases, SZČO is usually more tax-efficient at lower revenue because of the 60% flat-rate expenses. s.r.o. may become better when income grows, real expenses are higher, liability matters, or profit can stay inside the company instead of being fully paid out.
SZČO often wins when the business is simple, expenses are low, and most income is paid to the owner. The Slovak flat-rate expense regime can reduce the taxable base without collecting every receipt.
s.r.o. can become attractive when the business has higher revenue, bigger real expenses, employees, risk exposure, or plans to keep profit in the company.
The calculator flags the VAT threshold because it usually changes the practical accounting workload. Once VAT obligations apply, flat-rate simplification may no longer be the right planning lens and professional accounting review becomes more important.
€30k
SZČO is often the first model to test if expenses are low and the work is mostly service invoicing.
€60k
The decision becomes more sensitive because VAT, accounting work, and real expenses can change the result.
€100k+
s.r.o. may be worth reviewing when profit retention, liability, salary, dividends, or clients require a company setup.
It depends on revenue, expenses, VAT status, risk, and whether you need to pay all profit to yourself. SZČO is often simpler and tax-efficient for lower-expense freelancers, while s.r.o. may suit higher revenue, retained profit, liability protection, or company-style operations.
Yes. The calculator includes estimated social insurance, health insurance, income tax, accounting costs, and for s.r.o. salary, corporate tax, and dividend tax assumptions based on 2026 rules.
The calculator flags the VAT threshold. Crossing €50,000 can create VAT registration and reporting duties, so the business structure and accounting setup should be reviewed before making changes.
Yes. Use the result action on the calculator page to copy the result, open a printable PDF report, or send the calculation summary to Accquix for review.
