Figures verified for 2026. Slovak tax, insurance and fee amounts change every January, and some thresholds recalculate mid-year (next update around 1 July 2026). Always confirm the current figure with the official source — financnasprava.sk, socpoist.sk — before acting.
What is živnosť?
A živnosť (plural: živnosti) is Slovakia's version of a sole-trader or freelance trade license. It is the simplest, cheapest way to legally operate a business as an individual in Slovakia. You remain a natural person, there is no separate legal entity, and you are personally liable for business debts.
The legal framework is Act No. 455/1991 Coll. on Trade Licensing (živnostenský zákon). Registration is handled by the živnostenský úrad (Trade Office), which in Bratislava is located at the District Office (Okresný úrad).
Once registered, you are an SZČO, samostatne zárobkovo činná osoba (self-employed person), and the following obligations immediately apply: health insurance registration (within 8 days), income tax filing, and, after your first full year, social insurance contributions.
Who can register, EU vs non-EU
EU / EEA / Swiss citizens
EU citizens have the same conditions as Slovak nationals for obtaining a živnosť. You do not need a residence permit, a job offer, or a Slovak business partner. The only additional requirement: if you do not have permanent residence in Slovakia, you must designate a zodpovedný zástupca (responsible representative) who is either a Slovak national or a person with Slovak permanent residence. In practice, this is a formality, many expats use a trusted colleague, business contact, or a lawyer who offers this service.
No permanent residence yet? You can still register a živnosť. The zodpovedný zástupca requirement applies only for remeselné (craft) and viazané (regulated) živnosti. For the most common voľná živnosť (free trade), EU citizens without permanent residence can register without a representative, since the 2010 amendment of Act 455/1991.
Non-EU nationals (third-country citizens)
Non-EU nationals can register a živnosť but face additional requirements:
- You must have a valid temporary or permanent residence permit in Slovakia before registering
- The purpose of your residence permit must allow business activity (a "business" temporary residence is the typical route, see our Residence Permit Guide)
- A zodpovedný zástupca is required for craft/regulated trades
In other words: non-EU nationals must first sort their residence, then register the živnosť. EU citizens can do both in parallel or in any order.
Types of živnosť
Slovak law recognises three categories of živnosť, and the type you need determines your documentation requirements and fees:
| Type | Slovak name | What it covers | Extra requirements |
|---|---|---|---|
| Free trade | Voľná živnosť | Activities not requiring specific qualifications, IT, copywriting, consulting, design, photography, translation, online sales, etc. | None beyond basic registration |
| Craft trade | Remeselná živnosť | Trades requiring vocational training, plumber, electrician, carpenter, hairdresser, mechanic, cook, etc. | Proof of vocational qualification; zodpovedný zástupca if no permanent residence |
| Regulated trade | Viazaná živnosť | Specialised professions, security services, some medical equipment, driving instructor, waste management, etc. | Specific qualification proof per trade; zodpovedný zástupca if no permanent residence |
Most expats register a voľná živnosť. Freelancers, remote workers, consultants, creatives, and tech contractors almost all qualify for the free trade category. The list of eligible activities (there are 80+ predefined ones, plus a general catch-all) is available on slovensko.sk.
Step-by-step registration
Choose your trade activities
Decide which trade activities you will perform. For voľná živnosť, select from the predefined list (e.g. "Počítačové služby a počítačové poradenstvo" for IT, or "Reklamné a marketingové služby" for marketing). You can register multiple activities on a single živnosť, there's no limit and each extra activity is cheaper than the first.
Submit your application, online or in person
Electronic submission via slovensko.sk is available if you have a Slovak eID (electronic ID card with chip) or a Slovak eID equivalent. The electronic route is cheaper and faster. If you do not yet have an eID, submit in person at the Trade Office for your district. In Bratislava, the Trade Office is at the Bratislava District Office (Okresný úrad Bratislava), Tomášikova 46.
Pay the administrative fee
Fees are set by Act No. 145/1995 Coll. on Administrative Fees and were updated in April 2024. Pay at the Trade Office counter or via the portal. See the exact amounts in the fees table below.
Receive your trade license
For voľná živnosť, the Trade Office must issue the license within 3 working days of receiving a complete application. For craft and regulated trades, up to 30 days. You will receive a živnostenský list (trade license document) and be entered in the Živnostenský register (Trade Register), which is publicly searchable.
Register with health insurance (within 8 days)
Immediately after your živnosť is active, register with one of the three health insurers (VšZP, Dôvera, or Union) as an SZČO. The deadline is 8 calendar days. See our Health Insurance Guide for full details.
Register with the Tax Office (if not already done)
If you are not already registered as a taxpayer in Slovakia, register at your local Tax Office (daňový úrad) or via financnasprava.sk within 30 days of starting business activity. You will receive a Slovak tax identification number (DIČ).
Documents checklist
- Completed application form (Jednotný registračný formulár, JRF), available at the Trade Office or via slovensko.sk
- Valid passport or EU national ID card
- Slovak address for correspondence (rental contract or residence registration; a friend's address with their written consent is accepted)
- List of chosen trade activities
- Administrative fee payment
- Proof of qualification: diploma, trade certificate, or proof of years of experience (translated into Slovak)
- Written consent of your zodpovedný zástupca (if required)
- Criminal record extract from your home country, apostilled, translated, no older than 3 months
- Valid residence permit permitting business activity
- All of the above
Fees, updated April 2024
Administrative fees were revised in April 2024 under an amendment to Act 145/1995 Coll. Current rates:
| Action | Electronic (via portal) | In person |
|---|---|---|
| First voľná živnosť activity | €0 | €7 |
| Each additional voľná activity | €0 | €0 |
| Remeselná (craft) živnosť, first activity | €11 | €22 |
| Viazaná (regulated) živnosť, first activity | €11 | €22 |
| Each additional craft/regulated activity | €3 | €6 |
| Change to trade license (address, name, etc.) | €0 | €7 |
| Suspension of trade (prerušenie živnosti) | €0 | €4 |
| Cancellation (zrušenie živnosti) | €0 | €0 |
Register electronically if you can. Electronic registration via slovensko.sk is free for voľná živnosť and significantly cheaper for other types. If you don't yet have a Slovak eID, consider getting one, it also allows you to access dozens of other government services digitally.
Taxes you'll pay
Income tax (daň z príjmov)
As an SZČO, you file an annual income tax return (daňové priznanie) by 31 March of the following year (extendable by 3 months with a simple notification). The good news for most freelancers: if your annual business turnover is under €100,000, your business income is taxed at a preferential 15% flat rate. Above €100,000, business income is taxed progressively at 19% up to €43,983.32 (2026 threshold) and 25% above. Note: from 2026 Slovakia added higher brackets (30% and 35%) but these apply only to the general tax base (employment, rental, etc.), not to active self-employment income. Thresholds are recalculated annually, always confirm the current figure.
You can deduct either actual expenses (all provably business-related costs, with receipts) or a flat-rate expense deduction of 60% of revenues (capped at €20,000/year). For many freelancers with few actual costs, the 60% flat rate results in a lower tax bill, the calculation is worth doing both ways.
You also benefit from an annual tax-free allowance (nezdaniteľná časť základu dane), €5,966.73 for 2026. This applies regardless of employment status.
VAT (DPH)
You must register for VAT if your revenue exceeds €50,000 in any 12-month period. Below that threshold, VAT registration is voluntary. The standard Slovak VAT rate is 23% (as of January 2025, raised from 20%; the reduced rate of 5% applies to food, books, and selected services). VAT registration triggers quarterly or monthly returns and requires a Slovak bank account.
VAT threshold change in 2025. Slovakia increased the VAT rate from 20% to 23% effective 1 January 2025 as part of consolidation measures. If you are pricing services, factor in the new rate. The registration threshold of €50,000 remains unchanged.
Health & social insurance obligations
Health insurance, from day one
Register within 8 days of starting your živnosť. As an SZČO, the 2026 minimum monthly health insurance contribution is €121.92/month. You pay this regardless of your income level, it is a floor, not a percentage of actual earnings (though if your income is high enough, your actual contribution will be higher based on 16% of your assessment base). See our Health Insurance Guide for full details.
Social insurance, from your second year
In your first year of živnosť, you do not pay social insurance contributions (Sociálna poisťovňa). From your second year onwards, obligations are based on your income from the previous year:
- The compulsory social-insurance income threshold for 2026 (assessed from 1 July 2026, based on 2025 income) is €9,144. Above it you pay full minimum contributions; in the band between ~€2,876.90 and €9,144 only reduced "mikroodvody" apply
- If above the threshold, social insurance contributions begin in July of the following year
- The full minimum social insurance contribution for SZČO from 1 July 2026 is approximately €303.11/month (combined pension + sickness + disability + reserve fund); low-income SZČO may instead pay reduced "mikroodvody" of ~€131.34/month
Total minimum cost in year 2+. Health insurance (€121.92) + full social insurance (~€303.11) = roughly €425/month minimum overhead in 2026 to maintain an active živnosť regardless of income. (Low-income SZČO on mikroodvody pay less.) Plan your rates accordingly.
Živnosť vs s.r.o., which to choose
Many expats wonder whether to register a živnosť or incorporate an s.r.o. (spoločnosť s ručením obmedzeným, the Slovak equivalent of a Limited Liability Company). Key differences:
| Factor | Živnosť (sole trader) | S.r.o. (LLC) |
|---|---|---|
| Setup cost | €0–22 | €300–600 (notary + court fee) |
| Minimum capital | None | €5,000 (multi-founder: min €750 each, ≥€2,500 deposited before registration; single founder must deposit the full €5,000) |
| Personal liability | Unlimited (your personal assets at risk) | Limited to company capital |
| Accounting | Simple cash-basis accounting allowed | Double-entry bookkeeping required |
| Credibility | Lower for corporate clients | Higher, especially for B2B |
| Processing time | 3 working days | Several weeks (court registration) |
| Best for | Freelancers, solo consultants, small services | Larger operations, teams, liability-sensitive sectors |
For most new expat freelancers in Slovakia, živnosť is the right starting point. You can always convert to s.r.o. later if your business grows, the conversion process exists but requires professional help.
FAQ
Can I have a živnosť and be employed at the same time?
Yes, having a full-time Slovak employment contract does not prohibit you from also having a živnosť. Your employer pays health and social insurance for your employed income. As an SZČO alongside, you still owe minimum health contributions, but social insurance contributions as SZČO are waived if your employment already covers the full obligation. Check with an accountant for your specific situation.
Can I have a živnosť while on a student visa?
EU students can register a voľná živnosť, but the activity must not interfere with your studies. Non-EU students typically cannot, their student residence permit does not permit business activity unless specifically endorsed.
How do I suspend or cancel my živnosť?
You can suspend (prerušiť) your živnosť for any period, from a single day upwards (the old 6-month minimum was abolished in 2021). Start and end dates must be set in advance, retroactive suspension is not allowed. During suspension, health insurance obligations change (you must either continue as voluntary insuree or cover yourself another way). Suspension is free electronically, €4 in person. Cancellation (zrušenie) is free and can be filed anytime, but you remain liable for all taxes and contributions up to the cancellation date.
What happens if I don't register health insurance on time?
ÚDZS can fine you up to €3,319 for late registration and potentially bill you for all healthcare received during the uninsured gap. The 8-day deadline is strict, see the Health Insurance Guide for details.
Do I need a Slovak bank account for živnosť?
Technically no, for VAT-exempt sole traders, you can use any EU bank account. However, paying health insurance (VšZP, Dôvera, Union) and social insurance (Sociálna poisťovňa) by standing order from a Slovak IBAN is simpler and avoids cross-border fees. See our Bank Account Guide for options.
- slovensko.sk, Trade licensing life situations
- Act No. 455/1991 Coll. on Trade Licensing (živnostenský zákon), EU citizen conditions, zodpovedný zástupca requirement
- Act No. 145/1995 Coll. on Administrative Fees, Annex, Section X (as amended April 2024), current fee schedule
- Financial Administration SR (financnasprava.sk), Personal income tax for self-employed
- Social Insurance Agency (socpoist.sk), SZČO contribution rates