SZČO vs
s.r.o. Calculator
Calculate which business form is more profitable for you in Slovakia.
Annual Revenue40 000 €
Real Expenses5 000 €
SZČO: Your real expenses are below the flat-rate deduction. Paušálne výdavky (60 %, max 20 000 €) automatically applied: 20 000 €.
Desired Net Monthly Salary800 €
SZČO: Social
s.r.o.
Most Profitable
SZČO (Sole Trader)
Net Income
30 870 €
| 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 € |
Detailed Breakdown
SZČO (Sole Trader)
Business Operations
| Annual Revenue | 40 000 € |
| Real Expenses | 5 000 € |
| Flat-rate expensesDeduction | 20 000 € |
Social & Health
| SocialYear 1 | 919 € |
| Health16% | 1 463 € |
| Total contributions | 2 382 € |
Demonstrative VZ Calculation
| Annual Assessment Base (VZ)(Prof+Ins)/1.486 | 13 459 € |
| Monthly Assessment Base | 1 122 € |
Taxes
| Tax-free Allowance (NCZD) | 5 967 € |
| Taxable Base | 11 651 € |
| Taxes | 1 748 € |
Most Profitable
| Net Income | 30 870 € |
s.r.o. (Limited Co)
Business Operations
| Annual Revenue | 40 000 € |
| Real Expenses | 5 000 € |
Personal & Salary
| 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 € |
Company Profit
| 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 € |
Most Profitable
| Net Income | 23 780 € |
Cost Structure Comparison
30 870 €
5 000 €
Net Income
Taxes
Social
Health
Accountancy
Real Expenses
23 780 €
4 225 €
5 000 €
Net Income
Taxes
Social
Health
Accountancy
Real Expenses
2026 rules applied. Minimum contributions: 425.03 €/mo for SZČO. Corporate tax: 10/21/24 %. This is an estimation.