Self-employed in Slovakia as a foreigner in 2026: registration, taxes and residence
A trade licence in a few days, 15% tax with turnover up to $120,000, contributions from $140 a month and business residence for up to 3 years.
| Item | In short |
|---|---|
| What it is called | an entrepreneur with a trade licence, issued by the trade licensing department of the district office |
| Remote registration | a representative with a power of attorney files the notification; you apply for residence in person at an embassy or the police |
| Residence | required for non-EU citizens: the licence takes effect once residence is granted; valid for up to 3 years |
| Taxes | 15% with turnover up to $120,000 a year; above that from 19% to 35% |
| Contributions | health from $140 a month from the first month, social from $350 from the sixth month |
| Funds for residence | ~$6,700 in the business account and ~$340 for each month of living |
| Registration | the licence is issued within 3 working days, the residence decision within 90 days |
Facts checked: 07.10.2026
Slovakia is an EU and eurozone country where a foreigner can work for themselves without a company: a trade licence is enough. For citizens of non-EU countries it is also the ground for residence for the purpose of business for up to 3 years.
The order here is the reverse of the usual: you apply for residence first, and only once it is granted does the licence take effect. Below: what funds to show the police, how much tax and contributions an entrepreneur pays in 2026 and what is checked on renewal.
We will calculate online the cost of registering and running your company for the first year.
Who self-employment in Slovakia suits
Self-employment in Slovakia suits freelancers and consultants with clients in the EU: developers, designers, translators, marketers. Invoices are issued in euros, and with turnover up to $120,000 a year the tax on profit is 15%.
It is also chosen by those who need EU residence without an employer or a large investment: about $6,700 in the business account is enough. Renewal requires after-tax income of at least the same amount for the previous year.
It does not suit those unprepared for mandatory contributions: six months after starting they are at least $480 a month even with no income. For a business with partners, employees and contractual risks a company is the better choice.
Registering as self-employed in Slovakia step by step
| Step | Time |
|---|---|
| A criminal record certificate from your country with a certified Slovak translation | no older than 3 months on filing |
| A business address in Slovakia: a lease or the owner's consent | before the notification |
| Trade notification to the trade licensing department | a fee of up to $10 for an unregulated trade, up to $30 for a craft or regulated trade; issued within 3 working days |
| A bank account and business funds, ~$6,700 | before applying for residence |
| Application for residence for the purpose of business: in person at a Slovak embassy or the foreign police | decision within 90 days; a fee of ~$370 at the police or ~$400 at an embassy |
| Address registration with the police, health insurance and a medical certificate | 3 working days to register, 30 days for the certificate |
| Entry in the commercial register and registration with a health insurer | after residence is granted |
Until residence is granted, the licence of a foreigner from outside the EU is not in effect and no invoices can be issued. That is why we prepare the notification, business plan and account statement as one file, so the police do not return the application for corrections.
Taxes and contributions in Slovakia
| Regime | Rate and threshold | Who it suits |
|---|---|---|
| Tax on profit with turnover up to $120,000 a year | 15% | most freelancers |
| Tax on profit with turnover above $120,000 | 19% on a base up to $50,000, 25% up to $69,000, 30% up to $85,000, 35% above | larger businesses |
| Flat-rate expenses instead of records | 60% of revenue, capped at $23,000 a year | those who are not VAT payers and have few expenses |
| Health insurance | 16% of the base, at least ~$140 a month | every entrepreneur from the first month |
| Social insurance | 33.15% of the base, at least ~$350 a month | every entrepreneur from the sixth month after starting |
| VAT | 23% with turnover above $57,000 in a calendar year | larger businesses |
Contributions are the main cost for a Slovak entrepreneur. From 2026 the minimum base for social insurance has risen, and payments start on the first day of the sixth calendar month after starting, regardless of income. Together with health contributions the minimum is about $480 a month. They are paid by the 8th of the following month.
Expenses need not be documented and can be deducted at a flat rate: 60% of revenue, capped at $23,000 a year. The financial transaction tax that banks withheld from payments no longer applies to individual entrepreneurs from 2026.
In Slovakia residence comes first, then work, and getting the order wrong costs months
The law does not stop you obtaining a trade licence in Slovakia on your own. But mistakes cost more than the fee: the licence of a foreigner from outside the EU takes effect only after residence is granted, the application takes up to 90 days, and on renewal the police check after-tax income and contribution arrears. We prepare the notification, business plan and account funds to police requirements, choose the activities and calculate tax and contributions before filing.
The cost of support depends on the activity and family size; a manager will calculate it in the chat.
Reporting and deadlines
The annual tax return is filed by 31 March of the following year; the deadline can be extended by 3 months with a notice. An entrepreneur must communicate with the tax authority electronically.
Once a year the health insurer recalculates contributions from the return and bills the difference or refunds an overpayment. The new level of social contributions based on the year's results applies from July or October.
A VAT payer files a return monthly or quarterly. With flat-rate expenses it is enough to keep records of revenue and stock.
Banking and receiving payments from abroad
The account is needed even before residence: its statement is what proves the business funds. The bank will ask for a passport, the trade notification and an explanation of how the business is connected with Slovakia and where the money comes from.
Slovakia is in the eurozone, so payments from European clients arrive by ordinary transfer with no conversion. We help open the account in advance; more on the page about a business account in Slovakia.
Residence through self-employment
Residence for the purpose of business is granted for up to 3 years. You need the trade notification or a business plan, business funds of twenty subsistence minimums, about $6,700, living funds of about $340 for each month, that is about $4,000 for a year, accommodation and criminal record certificates. The application is filed in person, and the decision takes up to 90 days.
On renewal the police check that after-tax income for the previous tax year was at least twenty subsistence minimums, about $6,700, and that there are no tax or contribution arrears: you get 10 days to settle them. After 5 years of continuous residence you can apply for long-term residence.
Self-employed or a company
Self-employment is cheaper and simpler: no share capital, expenses can be deducted at a flat rate, and the profit is yours straight away. But an entrepreneur is liable for debts with all assets and pays contributions from the first half-year regardless of income.
A limited liability company needs capital from $5,700 and full accounting, but is liable only with its own assets and pays 10% corporate tax with revenue up to $120,000, plus 7% on dividends. To renew a director's residence the company needs after-tax profit of about $20,000 for the year, three times more than an entrepreneur. More on the page about company registration in Slovakia.
Restrictions for certain nationalities
EU citizens need no residence permit: they obtain the licence on the same terms as Slovaks, and it takes effect on the day of notification. Citizens of other countries need residence, and a criminal record certificate from their country for entry in the commercial register.
Slovak law contains no ban on a trade licence for citizens of any country. But applications from citizens of Russia and Belarus are checked for longer by embassies and banks: Slovakia applies EU sanctions, and the origin of the money in the business account will have to be documented. We agree the bank and the document file before filing.
This topic in other countries
Self-employment for foreigners in other countries:
- Self-employed in Serbia as a foreigner in 2026: registration, taxes and residence
- Self-employed in Belarus as a foreigner in 2026: registration, taxes and residence
- Self-employed in Kyrgyzstan as a foreigner in 2026: registration, taxes and residence
- Self-employed in Uzbekistan as a foreigner in 2026: registration, taxes and residence
- Self-employed in Montenegro as a foreigner in 2026: registration, taxes and residence
- Self-employed in Spain as a foreigner in 2026: registration, taxes and residence
- Self-employed in Italy as a foreigner in 2026: registration, taxes and residence
- Self-employment in Poland for foreigners in 2026: registration, tax and residence
- Self-employment in the Czech Republic for foreigners in 2026: registration, tax and residence
- Self-employment in Slovenia for foreigners in 2026: registration, tax and residence
- Self-employment in Bulgaria for foreigners in 2026: registration, tax and residence
- Self-employment in Georgia
More on living and doing business in Slovakia:
- Slovak residence: all grounds
- Slovak citizenship
- Bratislava: a relocation guide
- company registration in Slovakia
- a business account in Slovakia
All countries for a remote business are in our overview of where to open a company remotely.
FAQ
Can a foreigner register as self-employed in Slovakia?
Can you register as self-employed in Slovakia remotely?
How much tax does a self-employed person pay in Slovakia?
What contributions does a self-employed person pay in Slovakia in 2026?
Does self-employment in Slovakia give residence?
What is checked when an entrepreneur renews residence?
When does a self-employed person in Slovakia register for VAT?
How much does it cost to register as self-employed in Slovakia?
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