Becoming a živnostník in Slovakia: JKM registration, the €50,000 VAT threshold, and social contributions
A Slovak freelancer registers a trade through the single point of contact, watches the €50,000 VAT threshold, and pays 15% PIT up to €100,000 plus health and social insurance. Lump-sum expenses run 60% of gross, capped at €20,000.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
Freelancing in Slovakia means trading as a živnostník (trade licence holder), and the registration is designed to knock out several bureaucratic steps in one go.
Registration through the JKM
You register a trade (živnosť) at the district office's single point of contact (JKM — jednotné kontaktné miesto). That one filing also handles your tax, health, and social registration, so you don't have to chase each authority separately. The trade licence sets the scope of activity you may invoice under.
The €50,000 VAT threshold
You must register for VAT when turnover exceeds €50,000 in a calendar year, or immediately if it crosses €62,500. A proposed rise to €85,000 was rejected in May 2026, so €50,000 remains current. Above the threshold the standard VAT rate applies, with periodic returns and input-VAT deduction. Below it, registration is voluntary.
Income tax and contributions
Personal income tax is 15% up to €100,000, then progressive — 19%, then 25%, with new 30% and 35% top brackets from 2026. You can claim lump-sum expenses of 60% of gross income, capped at €20,000/year, which simplifies bookkeeping for lighter-cost work. On contributions, health insurance is 15% (with a temporary +1% surcharge for 2026–2027) and social insurance runs about 33.15%. Helpfully, new self-employed are exempt from social insurance in their first year — a real cash-flow cushion when starting out.
General information about becoming a živnostník in Slovakia, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with the Financial Administration, the relevant insurers, or a qualified accountant.
Frequently asked questions
When must a Slovak živnostník register for VAT?
When turnover exceeds €50,000 in a calendar year, or immediately if turnover crosses €62,500. A proposed rise to €85,000 was rejected in May 2026, so €50,000 remains the current threshold. The standard VAT rate applies above it.
How are Slovak freelancers taxed and what do contributions cost?
Personal income tax is 15% up to €100,000, then progressive (19%, then 25%, with new 30% and 35% top brackets from 2026). You can claim lump-sum expenses of 60% of gross income, capped at €20,000 per year. Health insurance is 15% (with a temporary +1% surcharge for 2026 to 2027) and social insurance runs about 33.15%; new self-employed are exempt from social insurance in year one.