{"country":"slovakia","countryName":"Slovakia","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Personal income tax (daň z príjmov fyzických osôb, § 15)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":43983.32,"rate":0.19},{"from":43983.32,"to":60349.21,"rate":0.25},{"from":60349.21,"to":75010.32,"rate":0.3},{"from":75010.32,"to":null,"rate":0.35}],"source":{"title":"Finančná správa (podpora): Výpočet preddavkov na daň – sadzba dane; Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 15 písm. a) prvý bod and § 52zzzj","url":"https://podpora.financnasprava.sk/418585-V%C3%BDpo%C4%8Det-preddavkov-na-da%C5%88---sadzba-dane","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Tax base (základ dane) from employment and business income, per year","note":"New for 2026: four rates instead of two. The thresholds are 154.8×, 212.4×, 264× the subsistence minimum valid on 1 January (€284.13); monthly withholding uses a twelfth of each threshold (€3,665.28, €5,029.10, €6,250.86). Self-employed people with business income up to €100,000 pay 15% instead."},{"id":"allowances","title":"Non-taxable parts of the tax base (nezdaniteľné časti základu dane)","group":"income-tax","kind":"values","rows":[{"label":"Subsistence minimum on 1 January 2026 (životné minimum)","value":284.13,"unit":"money","note":"the base for every income tax threshold","source":{"title":"Finančná správa (podpora): Nezdaniteľná časť základu dane na daňovníka za rok 2026","url":"https://podpora.financnasprava.sk/214187-Nezdanite%C4%BEn%C3%A1-%C4%8Das%C5%A5-z%C3%A1kladu-dane-na-da%C5%88ovn%C3%ADka-za-rok-2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Non-taxable part per taxpayer, per year (21× the subsistence minimum)","value":5966.73,"unit":"money"},{"label":"Full amount for a tax base up to (91.8×)","value":26083.13,"unit":"money"},{"label":"Above that base","value":"€14,661.11 (51.6×) minus one third of the tax base; nil from a tax base of €43,983.33","unit":"text"},{"label":"Who can claim it","value":"Only against employment and business income; not available to people who already receive an old-age or early-retirement pension above the allowance on 1 January","unit":"text"},{"label":"Non-taxable part for a spouse, per year (19.2×), less the spouse's own income","value":5455.3,"unit":"money","note":"for a taxpayer's tax base up to €43,983.32","source":{"title":"Finančná správa (podpora): Nezdaniteľná časť základu dane na manželku za rok 2026; Income Tax Act § 11 ods. 3 and 4","url":"https://podpora.financnasprava.sk/982557-Nezdanite%C4%BEn%C3%A1-%C4%8Das%C5%A5-z%C3%A1kladu-dane-na-man%C5%BEelku-za-rok-2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Spouse: taxpayer's tax base above that","value":"€20,116.40 (70.8×) minus one third of the tax base, less the spouse's own income","unit":"text","source":{"title":"Finančná správa (podpora): Nezdaniteľná časť základu dane na manželku za rok 2026; Income Tax Act § 11 ods. 3 and 4","url":"https://podpora.financnasprava.sk/982557-Nezdanite%C4%BEn%C3%A1-%C4%8Das%C5%A5-z%C3%A1kladu-dane-na-man%C5%BEelku-za-rok-2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Spouse: conditions","value":"Spouse lives in the household and cared for a dependent minor child, received the care allowance, was a registered jobseeker or has a disability; claimed after the end of the year, pro rata by month","unit":"text","source":{"title":"Finančná správa (podpora): Nezdaniteľná časť základu dane na manželku za rok 2026; Income Tax Act § 11 ods. 3 and 4","url":"https://podpora.financnasprava.sk/982557-Nezdanite%C4%BEn%C3%A1-%C4%8Das%C5%A5-z%C3%A1kladu-dane-na-man%C5%BEelku-za-rok-2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Supplementary pension savings (doplnkové dôchodkové sporenie) and PEPP contributions, deductible up to per year","value":180,"unit":"money","source":{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 11 ods. 8 to 10","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Finančná správa (podpora): Nezdaniteľná časť základu dane na daňovníka za rok 2026; Income Tax Act § 11 ods. 2","url":"https://podpora.financnasprava.sk/214187-Nezdanite%C4%BEn%C3%A1-%C4%8Das%C5%A5-z%C3%A1kladu-dane-na-da%C5%88ovn%C3%ADka-za-rok-2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The non-taxable parts reduce the tax base from employment and business income. The spouse's part is applied only after the end of the year."},{"id":"child-bonus","title":"Child tax bonus (daňový bonus na vyživované dieťa)","group":"income-tax","kind":"values","rows":[{"label":"Child under 15, per month","value":100,"unit":"money","note":"€1,200 a year"},{"label":"Child aged 15 to 18, per month","value":50,"unit":"money","note":"€600 a year"},{"label":"Cap with 1 child: share of the tax base","value":0.29,"unit":"rate"},{"label":"Cap with 2 children: share of the tax base","value":0.36,"unit":"rate"},{"label":"Cap with 3 children: share of the tax base","value":0.43,"unit":"rate"},{"label":"Cap with 4 children: share of the tax base","value":0.5,"unit":"rate"},{"label":"Cap with 5 children: share of the tax base","value":0.57,"unit":"rate"},{"label":"Cap with 6 or more children: share of the tax base","value":0.64,"unit":"rate"},{"label":"Reduction: tax base per year above","value":27432,"unit":"money","note":"1.5 × 12 × the 2024 average wage of €1,524"},{"label":"Reduction per child: share of the excess","value":0.1,"unit":"rate"}],"source":{"title":"Finančná správa (podpora): Daňový bonus na vyživované dieťa v roku 2026; Income Tax Act § 33","url":"https://podpora.financnasprava.sk/549090-Da%C5%88ov%C3%BD-bonus-na-vy%C5%BEivovan%C3%A9-die%C5%A5a-v-roku-2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The bonus is claimed per dependent child living in the household against employment or business income; it can exceed the tax and is then paid out. Only one parent claims it."},{"id":"social-employee","title":"Social and health insurance: employee contributions by fund","group":"employee","kind":"values","rows":[{"label":"Sickness insurance (nemocenské poistenie)","value":0.014,"unit":"rate"},{"label":"Old-age insurance (starobné poistenie)","value":0.04,"unit":"rate"},{"label":"Disability insurance (invalidné poistenie)","value":0.03,"unit":"rate"},{"label":"Unemployment insurance (poistenie v nezamestnanosti)","value":0.01,"unit":"rate"},{"label":"Total employee social insurance (Sociálna poisťovňa)","value":0.094,"unit":"rate"},{"label":"Health insurance (zdravotné poistenie)","value":0.05,"unit":"rate","note":"2.5% for an employee with a disability","source":{"title":"Slov-Lex: Zákon č. 580/2004 Z. z. o zdravotnom poistení (Health Insurance Act), version in force 1 July to 30 December 2026, § 12 and § 38ezk; VšZP: Zmeny od 01. 01. 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/580/20260701.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"}},{"label":"Total employee social and health insurance","value":0.144,"unit":"rate","source":{"title":"Slov-Lex: Zákon č. 580/2004 Z. z. o zdravotnom poistení (Health Insurance Act), version in force 1 July to 30 December 2026, § 12 and § 38ezk; VšZP: Zmeny od 01. 01. 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/580/20260701.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"}},{"label":"Maximum monthly assessment base for social insurance","value":16764,"unit":"money","note":"11× the 2024 average wage of €1,524","source":{"title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026 (social insurance); Social Insurance Act § 138 ods. 9 and 10","url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Agreement deduction for students and pensioners (odvodová odpočítateľná položka), per month","value":200,"unit":"money","note":"one designated work agreement a month; reduces the social insurance base","source":{"title":"Slov-Lex: Zákon č. 461/2003 Z. z. o sociálnom poistení, version in force 1 September to 30 December 2026, § 138a and § 227a","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/461/20260901.html","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Health insurance deductible (odpočítateľná položka), per year","value":4560,"unit":"money","note":"reduces the employee's health base; falls by twice the pay above it, so nil from €6,840 a year","source":{"title":"Slov-Lex: Zákon č. 580/2004 Z. z. o zdravotnom poistení, version in force 1 July to 30 December 2026, § 13a","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/580/20260701.html","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Minimum monthly health advance per employee (employee and employer together)","value":45.45,"unit":"money","note":"€14.20 employee + €31.25 employer, on the subsistence minimum; any shortfall is added to the employee's share","source":{"title":"Všeobecná zdravotná poisťovňa (VšZP): Zmeny od 01. 01. 2026, section 3 'Minimálne poistné a minimálny preddavok zamestnanca od 1. 1. 2026'","url":"https://www.vszp.sk/platitelia/platenie-poistneho/oznamenia-zmeny/zmeny-od-01-01.2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Slov-Lex: Zákon č. 461/2003 Z. z. o sociálnom poistení (Social Insurance Act), version in force 1 September to 30 December 2026, § 130 to § 137","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/461/20260901.html","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay (vymeriavací základ), per month","note":"Social insurance has no minimum base for employees and stops at the monthly ceiling; health insurance has no ceiling on employment income. Contributions are rounded down to the cent per fund."},{"id":"social-employer","title":"Social and health insurance: employer contributions by fund","group":"employer","kind":"values","rows":[{"label":"Sickness insurance (nemocenské poistenie)","value":0.014,"unit":"rate"},{"label":"Old-age insurance (starobné poistenie)","value":0.14,"unit":"rate","note":"for a member of the funded pension savings scheme 10% to Sociálna poisťovňa and 4% to the pension fund"},{"label":"Disability insurance (invalidné poistenie)","value":0.03,"unit":"rate"},{"label":"Unemployment insurance (poistenie v nezamestnanosti)","value":0.005,"unit":"rate"},{"label":"Short-time work support fund (poistné na financovanie podpory v čase skrátenej práce)","value":0.005,"unit":"rate"},{"label":"Guarantee insurance (garančné poistenie)","value":0.0025,"unit":"rate"},{"label":"Reserve solidarity fund (rezervný fond solidarity)","value":0.0475,"unit":"rate"},{"label":"Accident insurance (úrazové poistenie)","value":0.008,"unit":"rate","note":"no ceiling"},{"label":"Total employer social insurance","value":0.252,"unit":"rate"},{"label":"Health insurance (zdravotné poistenie)","value":0.11,"unit":"rate","note":"5.5% for an employee with a disability; rate set for 2026 and 2027 (§ 38ezk)","source":{"title":"Slov-Lex: Zákon č. 580/2004 Z. z. o zdravotnom poistení (Health Insurance Act), version in force 1 July to 30 December 2026, § 12 and § 38ezk; VšZP: Zmeny od 01. 01. 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/580/20260701.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"}},{"label":"Total employer social and health insurance","value":0.362,"unit":"rate","source":{"title":"Slov-Lex: Zákon č. 580/2004 Z. z. o zdravotnom poistení (Health Insurance Act), version in force 1 July to 30 December 2026, § 12 and § 38ezk; VšZP: Zmeny od 01. 01. 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/580/20260701.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"}},{"label":"Maximum monthly assessment base per employee (all funds except accident insurance)","value":16764,"unit":"money","source":{"title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026 (social insurance); Social Insurance Act § 138 ods. 9 and 10","url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Funded old-age pension savings (starobné dôchodkové sporenie): compulsory contribution for members","value":0.04,"unit":"rate","note":"paid by the employer out of the 14% old-age contribution","source":{"title":"Slov-Lex: Zákon č. 43/2004 Z. z. o starobnom dôchodkovom sporení (Old-Age Pension Savings Act), version in force from 1 August 2026, § 22","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/43/20260801.html","retrievedAt":"2026-11-11","effectiveFrom":"2024-01-01","effectiveTo":null}}],"source":{"title":"Slov-Lex: Zákon č. 461/2003 Z. z. o sociálnom poistení (Social Insurance Act), version in force 1 September to 30 December 2026, § 130 to § 137","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/461/20260901.html","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay (vymeriavací základ), per month","note":"Rates in the Social Insurance Act §§ 130–137 and the Health Insurance Act § 12 and § 38ezk. Sociálna poisťovňa collects social insurance; health insurance goes to the employee's health insurer."},{"id":"minimum-wage","title":"Minimum wage (minimálna mzda)","group":"employer","kind":"values","rows":[{"label":"Minimum monthly wage (employee paid a monthly wage)","value":915,"unit":"money"},{"label":"Minimum hourly wage","value":5.259,"unit":"money","note":"1/174 of the monthly amount"},{"label":"From 1 January 2027","value":"€5.586 an hour (minimum monthly wage €972)","unit":"text","source":{"title":"Slov-Lex: Oznámenie Ministerstva práce, sociálnych vecí a rodiny Slovenskej republiky č. 232/2026 Z. z. o sume minimálnej mzdy na rok 2027 (published 23 September 2026)","url":"https://static.slov-lex.sk/static/SK/ZZ/2026/232/20260923.html","retrievedAt":"2026-11-11","effectiveFrom":"2027-01-01","effectiveTo":null}}],"source":{"title":"Slov-Lex: Oznámenie Ministerstva práce, sociálnych vecí a rodiny Slovenskej republiky č. 245/2025 Z. z. o sume minimálnej mzdy na rok 2026 (published 26 September 2025)","url":"https://static.slov-lex.sk/static/SK/ZZ/2025/245/20250926.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Set each year by the Ministry of Labour: without agreement of the social partners it is 60% of the average wage two years earlier, rounded up to whole euros (Minimum Wage Act § 8)."},{"id":"self-employed-tax","title":"Income tax for the self-employed (SZČO): flat expenses and the 15% rate","group":"income-tax","kind":"values","rows":[{"label":"Flat-rate expenses (paušálne výdavky): share of business income","value":0.6,"unit":"rate"},{"label":"Flat-rate expenses: maximum per year","value":20000,"unit":"money"},{"label":"Flat-rate expenses: who can use them","value":"Taxpayers not registered for VAT (or registered for part of the year); compulsory social and health insurance is deducted on top in the amount paid","unit":"text"},{"label":"Reduced rate on the business tax base","value":0.15,"unit":"rate","source":{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 15 písm. a) druhý a tretí bod","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Reduced rate: business and self-employment income per year up to","value":100000,"unit":"money","source":{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 15 písm. a) druhý a tretí bod","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Above that income","value":"The 19% / 25% / 30% / 35% bands apply","unit":"text","source":{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 15 písm. a) druhý a tretí bod","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 6 ods. 10","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Business income (príjmy z podnikania), per year","note":"Income Tax Act § 6 ods. 10 and § 15 písm. a). The non-taxable parts and the child tax bonus also apply to business income."},{"id":"szco-contributions","title":"Self-employed (SZČO) social and health insurance","group":"other","kind":"values","rows":[{"label":"Sickness insurance","value":0.044,"unit":"rate"},{"label":"Old-age insurance","value":0.18,"unit":"rate"},{"label":"Disability insurance","value":0.06,"unit":"rate"},{"label":"Reserve solidarity fund","value":0.0475,"unit":"rate"},{"label":"Total social insurance","value":0.3315,"unit":"rate"},{"label":"Assessment base: business tax base ÷ coefficient, per month (one twelfth)","value":1.486,"unit":"number"},{"label":"Minimum monthly assessment base (60% of the 2024 average wage)","value":914.4,"unit":"money","note":"business income for 2025 above €9,144"},{"label":"Minimum monthly social insurance","value":303.11,"unit":"money"},{"label":"Micro-contribution base (mikroodvod, 26% of the 2024 average wage), from July 2026","value":396.24,"unit":"money","note":"2025 business income above €2,876.90 but not above €9,144"},{"label":"Micro-contribution per month, from July 2026","value":131.34,"unit":"money"},{"label":"Maximum monthly assessment base","value":16764,"unit":"money"},{"label":"Maximum monthly social insurance","value":5557.26,"unit":"money"},{"label":"Income test from July 2026: no compulsory insurance with 2025 business income up to (10.5× the subsistence minimum)","value":2876.9,"unit":"money"},{"label":"New self-employed (first business or after a 60-month break)","value":"Compulsory insurance from the first day of the 6th month after starting, at the micro-contribution","unit":"text","source":{"title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026","url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Health insurance","value":0.16,"unit":"rate","note":"8% with a disability","source":{"title":"Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba (table of assessment bases and advances for 2026); Health Insurance Act § 13 ods. 10 and § 38ezk","url":"https://www.vszp.sk/platitelia/platenie-poistneho/samostatne-zarobkovo-cinna-osoba/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Health insurance: minimum monthly base (50% of the 2024 average wage)","value":762,"unit":"money","source":{"title":"Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba (table of assessment bases and advances for 2026); Health Insurance Act § 13 ods. 10 and § 38ezk","url":"https://www.vszp.sk/platitelia/platenie-poistneho/samostatne-zarobkovo-cinna-osoba/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Health insurance: minimum monthly advance","value":121.92,"unit":"money","note":"€60.96 with a disability; none for a self-employed person who is also an employee","source":{"title":"Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba (table of assessment bases and advances for 2026); Health Insurance Act § 13 ods. 10 and § 38ezk","url":"https://www.vszp.sk/platitelia/platenie-poistneho/samostatne-zarobkovo-cinna-osoba/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026 and Zmeny od 1. januára 2026 (social insurance of the self-employed); Social Insurance Act § 130 to § 132, § 137, § 138","url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-07-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Social insurance is paid monthly to Sociálna poisťovňa from a base set each July (October with an extended filing deadline) from the previous year's tax return; from 1 January to 30 June 2026 every insured self-employed person paid at least the 60% minimum base. Health advances go to the health insurer and are settled annually."},{"id":"vat","title":"VAT (daň z pridanej hodnoty, DPH)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.23,"unit":"rate"},{"label":"Reduced rate","value":0.19,"unit":"rate","note":"goods in annex 7 point 1 and services in annex 7a point 1"},{"label":"Reduced rate","value":0.05,"unit":"rate","note":"goods in annex 7 points 2 and 3, services in annex 7a point 2, social enterprises and state-supported rental housing"},{"label":"Registration: turnover in the previous calendar year above","value":50000,"unit":"money","note":"VAT payer from 1 January"},{"label":"Immediate registration: turnover in the current year above","value":62500,"unit":"money","note":"VAT payer from the supply that crosses it"}],"source":{"title":"Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (VAT Act), version in force 1 January to 31 December 2026, § 4 ods. 1 and § 27","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Income tax for the self-employed (SZČO)","value":"15% on the business tax base with income up to €100,000; above that the 19% / 25% / 30% / 35% bands","unit":"text","source":{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 15 písm. a) druhý a tretí bod","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Flat-rate expenses","value":"60% of income, up to €20,000 a year (not for VAT payers)","unit":"text"},{"label":"Self-employed minimum monthly social insurance (2025 business income above €9,144)","value":303.11,"unit":"money","source":{"title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026 and Zmeny od 1. januára 2026 (social insurance of the self-employed); Social Insurance Act § 130 to § 132, § 137, § 138","url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-07-01","effectiveTo":"2026-12-31"}},{"label":"Self-employed micro-contribution from July 2026","value":131.34,"unit":"money","source":{"title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026 and Zmeny od 1. januára 2026 (social insurance of the self-employed); Social Insurance Act § 130 to § 132, § 137, § 138","url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-07-01","effectiveTo":"2026-12-31"}},{"label":"Self-employed minimum monthly health advance","value":121.92,"unit":"money","source":{"title":"Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba (table of assessment bases and advances for 2026); Health Insurance Act § 13 ods. 10 and § 38ezk","url":"https://www.vszp.sk/platitelia/platenie-poistneho/samostatne-zarobkovo-cinna-osoba/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"VAT registration threshold (turnover in the previous calendar year)","value":50000,"unit":"money","source":{"title":"Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (VAT Act), version in force 1 January to 31 December 2026, § 4 ods. 1 and § 27","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Inbound or expat tax regime","value":"None: residents (permanent residence, a home or 183 days in the year) are taxed on worldwide income at the normal rates; the Income Tax Act has no relief for new residents","unit":"text","source":{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 2 písm. d) and § 15","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11","effectiveTo":null},"status":"not_applicable"},{"label":"Digital-nomad or remote-work permit","value":"None: the Act on the Residence of Foreigners lists no remote-work purpose for temporary residence or a national visa","unit":"text","source":{"title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov, version in force from 1 October 2026, § 15 and § 21","url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrievedAt":"2026-11-11","effectiveTo":null},"status":"not_applicable"},{"label":"Temporary residence for business (prechodný pobyt na účel podnikania)","value":"For third-country (non-EU) nationals running a business as a sole trader or acting for a company (not employed); granted for 3 years by the foreign police","unit":"text","source":{"title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov (Act on the Residence of Foreigners), version in force from 1 October 2026, § 21, § 22, § 32","url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Temporary residence for business: funds","value":"Business bank account balance of 20× the subsistence minimum for a sole trader (€5,682.60 at the 1 January 2026 amount), 100× for a company representative; plus accommodation for at least six months","unit":"text","source":{"title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov (Act on the Residence of Foreigners), version in force from 1 October 2026, § 21, § 22, § 32","url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Where to apply","value":"A Slovak embassy or consulate abroad, or the foreign police department of the Police Force in Slovakia, which decides","unit":"text","source":{"title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov (Act on the Residence of Foreigners), version in force from 1 October 2026, § 21, § 22, § 32","url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 6 ods. 10","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"note":"Self-employed contribution figures are the 2026 amounts published by the Ministry of Labour and the state health insurer VšZP."}],"sources":[{"title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (Income Tax Act), version in force from 1 January 2026, § 11, § 15, § 33, § 52zzzj","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrievedAt":"2026-11-11"},{"title":"Finančná správa (podpora): Výpočet preddavkov na daň – sadzba dane","url":"https://podpora.financnasprava.sk/418585-V%C3%BDpo%C4%8Det-preddavkov-na-da%C5%88---sadzba-dane","retrievedAt":"2026-11-11"},{"title":"Finančná správa (podpora): Nezdaniteľná časť základu dane na daňovníka za rok 2026","url":"https://podpora.financnasprava.sk/214187-Nezdanite%C4%BEn%C3%A1-%C4%8Das%C5%A5-z%C3%A1kladu-dane-na-da%C5%88ovn%C3%ADka-za-rok-2026","retrievedAt":"2026-11-11"},{"title":"Finančná správa (podpora): Nezdaniteľná časť základu dane na manželku za rok 2026","url":"https://podpora.financnasprava.sk/982557-Nezdanite%C4%BEn%C3%A1-%C4%8Das%C5%A5-z%C3%A1kladu-dane-na-man%C5%BEelku-za-rok-2026","retrievedAt":"2026-11-11"},{"title":"Finančná správa (podpora): Daňový bonus na vyživované dieťa v roku 2026","url":"https://podpora.financnasprava.sk/549090-Da%C5%88ov%C3%BD-bonus-na-vy%C5%BEivovan%C3%A9-die%C5%A5a-v-roku-2026","retrievedAt":"2026-11-11"},{"title":"Slov-Lex: Zákon č. 461/2003 Z. z. o sociálnom poistení, version in force 1 September to 30 December 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2003/461/20260901.html","retrievedAt":"2026-11-11"},{"title":"Slov-Lex: Zákon č. 43/2004 Z. z. o starobnom dôchodkovom sporení, version in force from 1 August 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/43/20260801.html","retrievedAt":"2026-11-11"},{"title":"Slov-Lex: Zákon č. 580/2004 Z. z. o zdravotnom poistení, version in force 1 July to 30 December 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/580/20260701.html","retrievedAt":"2026-11-11"},{"title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026","url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrievedAt":"2026-11-11"},{"title":"Všeobecná zdravotná poisťovňa (VšZP): Zmeny od 01. 01. 2026","url":"https://www.vszp.sk/platitelia/platenie-poistneho/oznamenia-zmeny/zmeny-od-01-01.2026/","retrievedAt":"2026-11-11"},{"title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. januára 2026","url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-januara-2026.html","retrievedAt":"2026-11-11"},{"title":"Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba","url":"https://www.vszp.sk/platitelia/platenie-poistneho/samostatne-zarobkovo-cinna-osoba/","retrievedAt":"2026-11-11"},{"title":"Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty, version in force 1 January to 31 December 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html","retrievedAt":"2026-11-11"},{"title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov, version in force from 1 October 2026","url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrievedAt":"2026-11-11"},{"title":"Slov-Lex: Oznámenie Ministerstva práce, sociálnych vecí a rodiny Slovenskej republiky č. 245/2025 Z. z. o sume minimálnej mzdy na rok 2026 (published 26 September 2025)","url":"https://static.slov-lex.sk/static/SK/ZZ/2025/245/20250926.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},{"title":"Slov-Lex: Oznámenie Ministerstva práce, sociálnych vecí a rodiny Slovenskej republiky č. 232/2026 Z. z. o 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The non-taxable parts and the child tax bonus also apply to business income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 6 ods. 10","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrieved_at":"2026-11-11","status":"verified","label":"Flat-rate expenses (paušálne výdavky): share of business income","from":null,"to":null,"rate":0.6,"value":null,"unit":"rate"},{"section_id":"self-employed-tax","section":"Income tax for the self-employed (SZČO): flat expenses and the 15% rate","group":"income-tax","basis":"Business income (príjmy z podnikania), per year","note":"Income Tax Act § 6 ods. 10 and § 15 písm. a). 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Health advances go to the health insurer and are settled annually.","tax_year":"2026","effective_from":"2026-07-01","effective_to":"2026-12-31","source_title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026 and Zmeny od 1. januára 2026 (social insurance of the self-employed); Social Insurance Act § 130 to § 132, § 137, § 138","source_url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrieved_at":"2026-11-11","status":"verified","label":"Income test from July 2026: no compulsory insurance with 2025 business income up to (10.5× the subsistence minimum)","from":null,"to":null,"rate":null,"value":2876.9,"unit":"money"},{"section_id":"szco-contributions","section":"Self-employed (SZČO) social and health insurance","group":"other","basis":"","note":"Social insurance is paid monthly to Sociálna poisťovňa from a base set each July (October with an extended filing deadline) from the previous year's tax return; from 1 January to 30 June 2026 every insured self-employed person paid at least the 60% minimum base. Health advances go to the health insurer and are settled annually.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Ministerstvo práce, sociálnych vecí a rodiny SR: Zmeny od 1. júla 2026","source_url":"https://employment.gov.sk/sk/socialne-poistenie-dochodkovy-system/socialne-poistenie/najvyznamnejsie-zmeny-socialnom-poisteni/zmeny-od-1-jula-2026.html","retrieved_at":"2026-11-11","status":"verified","label":"New self-employed (first business or after a 60-month break)","from":null,"to":null,"rate":null,"value":"Compulsory insurance from the first day of the 6th month after starting, at the micro-contribution","unit":"text"},{"section_id":"szco-contributions","section":"Self-employed (SZČO) social and health insurance","group":"other","basis":"","note":"8% with a disability","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba (table of assessment bases and advances for 2026); Health Insurance Act § 13 ods. 10 and § 38ezk","source_url":"https://www.vszp.sk/platitelia/platenie-poistneho/samostatne-zarobkovo-cinna-osoba/","retrieved_at":"2026-11-11","status":"verified","label":"Health insurance","from":null,"to":null,"rate":0.16,"value":null,"unit":"rate"},{"section_id":"szco-contributions","section":"Self-employed (SZČO) social and health insurance","group":"other","basis":"","note":"Social insurance is paid monthly to Sociálna poisťovňa from a base set each July (October with an extended filing deadline) from the previous year's tax return; from 1 January to 30 June 2026 every insured self-employed person paid at least the 60% minimum base. Health advances go to the health insurer and are settled annually.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba (table of assessment bases and advances for 2026); Health Insurance Act § 13 ods. 10 and § 38ezk","source_url":"https://www.vszp.sk/platitelia/platenie-poistneho/samostatne-zarobkovo-cinna-osoba/","retrieved_at":"2026-11-11","status":"verified","label":"Health insurance: minimum monthly base (50% of the 2024 average wage)","from":null,"to":null,"rate":null,"value":762,"unit":"money"},{"section_id":"szco-contributions","section":"Self-employed (SZČO) social and health insurance","group":"other","basis":"","note":"€60.96 with a disability; none for a self-employed person who is also an employee","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Všeobecná zdravotná poisťovňa (VšZP): Samostatne zárobkovo činná osoba (table of assessment bases and advances for 2026); Health Insurance Act § 13 ods. 10 and § 38ezk","source_url":"https://www.vszp.sk/platitelia/platenie-poistneho/samostatne-zarobkovo-cinna-osoba/","retrieved_at":"2026-11-11","status":"verified","label":"Health insurance: minimum monthly advance","from":null,"to":null,"rate":null,"value":121.92,"unit":"money"},{"section_id":"vat","section":"VAT (daň z pridanej hodnoty, DPH)","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (VAT Act), version in force 1 January to 31 December 2026, § 4 ods. 1 and § 27","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html","retrieved_at":"2026-11-11","status":"verified","label":"Standard rate","from":null,"to":null,"rate":0.23,"value":null,"unit":"rate"},{"section_id":"vat","section":"VAT (daň z pridanej hodnoty, DPH)","group":"other","basis":"","note":"goods in annex 7 point 1 and services in annex 7a point 1","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (VAT Act), version in force 1 January to 31 December 2026, § 4 ods. 1 and § 27","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html","retrieved_at":"2026-11-11","status":"verified","label":"Reduced rate","from":null,"to":null,"rate":0.19,"value":null,"unit":"rate"},{"section_id":"vat","section":"VAT (daň z pridanej hodnoty, DPH)","group":"other","basis":"","note":"goods in annex 7 points 2 and 3, services in annex 7a point 2, social enterprises and state-supported rental housing","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (VAT Act), version in force 1 January to 31 December 2026, § 4 ods. 1 and § 27","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html","retrieved_at":"2026-11-11","status":"verified","label":"Reduced rate","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"vat","section":"VAT (daň z pridanej hodnoty, DPH)","group":"other","basis":"","note":"VAT payer from 1 January","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (VAT Act), version in force 1 January to 31 December 2026, § 4 ods. 1 and § 27","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html","retrieved_at":"2026-11-11","status":"verified","label":"Registration: turnover in the previous calendar year above","from":null,"to":null,"rate":null,"value":50000,"unit":"money"},{"section_id":"vat","section":"VAT (daň z pridanej hodnoty, DPH)","group":"other","basis":"","note":"VAT payer from the supply that crosses it","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Slov-Lex: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty (VAT Act), version in force 1 January to 31 December 2026, § 4 ods. 1 and § 27","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2004/222/20260101.html","retrieved_at":"2026-11-11","status":"verified","label":"Immediate registration: turnover in the current year above","from":null,"to":null,"rate":null,"value":62500,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by the Ministry of Labour and the state health insurer VšZP.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Slov-Lex: Zákon č. 595/2003 Z. z. o dani z príjmov (version in force 1 January to 30 December 2026), § 15 písm. a) druhý a tretí bod","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","retrieved_at":"2026-11-11","status":"verified","label":"Income tax for the self-employed (SZČO)","from":null,"to":null,"rate":null,"value":"15% on the business tax base with income up to €100,000; 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the Income Tax Act has no relief for new residents","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by the Ministry of Labour and the state health insurer VšZP.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov, version in force from 1 October 2026, § 15 and § 21","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrieved_at":"2026-11-11","status":"not_applicable","label":"Digital-nomad or remote-work permit","from":null,"to":null,"rate":null,"value":"None: the Act on the Residence of Foreigners lists no remote-work purpose for temporary residence or a national visa","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by the Ministry of Labour and the state health insurer VšZP.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov (Act on the Residence of Foreigners), version in force from 1 October 2026, § 21, § 22, § 32","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrieved_at":"2026-11-11","status":"verified","label":"Temporary residence for business (prechodný pobyt na účel podnikania)","from":null,"to":null,"rate":null,"value":"For third-country (non-EU) nationals running a business as a sole trader or acting for a company (not employed); granted for 3 years by the foreign police","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by the Ministry of Labour and the state health insurer VšZP.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov (Act on the Residence of Foreigners), version in force from 1 October 2026, § 21, § 22, § 32","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrieved_at":"2026-11-11","status":"verified","label":"Temporary residence for business: funds","from":null,"to":null,"rate":null,"value":"Business bank account balance of 20× the subsistence minimum for a sole trader (€5,682.60 at the 1 January 2026 amount), 100× for a company representative; plus accommodation for at least six months","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed contribution figures are the 2026 amounts published by the Ministry of Labour and the state health insurer VšZP.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Slov-Lex: Zákon č. 404/2011 Z. z. o pobyte cudzincov (Act on the Residence of Foreigners), version in force from 1 October 2026, § 21, § 22, § 32","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2011/404/20261001.html","retrieved_at":"2026-11-11","status":"verified","label":"Where to apply","from":null,"to":null,"rate":null,"value":"A Slovak embassy or consulate abroad, or the foreign police department of the Police Force in Slovakia, which decides","unit":"text"}],"pageUrl":"https://calcbloc.com/slovakia/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/slovakia/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}