Briefly about the main things in Slovakia.
The President signed amendments to the Social Insurance Act. Effective July 1, 2026, a new income test will be introduced for SZČO and živnosť owners.
What does that mean? If income in 2025 does not exceed €2,876.90, mandatory social security contributions are not payable. If income is higher than this amount but up to €9,144, a so-called micro-deduction of €131.34 per month may apply. If income exceeds €9,144, the entrepreneur switches to the standard social security contribution regime, where the minimum payment in 2026 is €303.11 per month.
It’s especially important for those just opening a živnosť: social security contributions may not be due immediately, but rather from the sixth calendar month after the start of operations. However, if you already had a živnosť, you should consider the 60-month rule.
For foreigners, this isn’t just a matter of bookkeeping. It’s a matter of renewing their residence permit. The state will look at their income, declarations, debts, and actual activity.
If you have a residence permit or are planning to obtain a business residence permit in Slovakia, don’t leave it to the last minute. Schedule a consultation with a Slovakia Garant specialist and review your situation in advance.
