Sole trader licence (živnosť) in 2026: types, registration, tax and contributions

Three types of trade

The Trade Licensing Act (Act No. 455/1991 Coll., živnostenský zákon) divides trades in Section 19 according to how professional competence is acquired:

Type	What it means	Examples
Craft trade (remeselná živnosť)	Competence is acquired by completing an apprenticeship in the field (Annex 1).	joinery, bricklaying, locksmithing, metalworking, stonemasonry, making bakery and confectionery products, butchery, hairdressing
Regulated trade (viazaná živnosť)	Competence is proven in another way — by education, experience or a certificate (Annex 2).	e.g. bookkeeping, activities requiring a special examination
Unregulated trade (voľná živnosť)	No professional competence is required (Section 25).	e.g. woodworking and making simple wooden products, making textiles and clothing accessories, making toys and souvenirs, retail

For a craft trade, competence is proven with an apprenticeship certificate (výučný list) or another document showing that the apprenticeship was properly completed (Section 21); Section 22 also accepts substitute documents, for example a related field plus experience, or proof of many years of practice. If you do not have the competence yourself, you can appoint a responsible representative (zodpovedný zástupca).

The Ministry of the Interior publishes a list of recommended names for unregulated trades. It is for guidance only — you may describe your activity differently, as long as the description is sufficiently specific.

Registration and fees

A trade is registered with the district office (okresný úrad), which serves as the single point of contact (jednotné kontaktné miesto), or online via the slovensko.sk portal.

Method	Unregulated trade	Craft / regulated trade
Online	free	€11 each
In person	€7 each	€22 each

On registration you receive a company ID number (IČO) and a certificate of your trade licence (osvedčenie o živnostenskom oprávnení). The district office also passes your details to other institutions, and the tax administrator (správca dane) registers you for income tax.

Tax

For 2026, an individual’s business income up to €100,000 is taxed at 15% on the whole tax base. Above that, the bands of 19%, 25%, 30% and 35% apply. The tax return for 2026 is due by 31 March 2027; the deadline can be extended by notice by 3 months (by 6 months if you have foreign income).

Contributions from 2026

• A new sole trader becomes subject to compulsory social insurance from the first day of the sixth calendar month after the business authorisation arises. This makes the “contribution holiday” much shorter than in the past.
• The minimum monthly contribution to the Social Insurance Agency (Sociálna poisťovňa) in 2026 is €303.11.
• The health insurance rate for self-employed persons (SZČO) for 2026 and 2027 is 16%, with a minimum advance payment of €121.92 a month.

The rules on when insurance starts and ends are more complex than one table can show — the Social Insurance Agency will tell you your contributions after you file your tax return.

First obligations after you register

1. Bank account and separate finances — the law does not require a separate account, but in practice you will need one for e-invoices and cashless payments.
2. eKasa — from 1 January 2026, Act No. 384/2025 Coll. on recording sales applies, and the obligation covers services too. If you take payments on the spot (cash, card, QR), you must record them.
3. Cashless payment — from 1 May 2026, you must allow payment without cash for sales above €1.
4. E-invoices — from 1 January 2027 you must be able to receive them, even if you are not a VAT payer.
5. Terms and conditions and GDPR — if you sell to consumers or process customer data.