Self-employed tax calculator
Available years: 2021 - 2025.
Self-employed data
Calculation result
| Profit | €1800.00 | |
| Social tax from €740 | 31.07% | €229.92 |
| Social tax from €1060 | 10% | €106.00 |
| Non-taxable minimum | €510 | |
| Non-taxable amount for dependents | 1 × 250 | €250.00 |
| Personal income tax | 25.5% | €179.54 |
Information
Till 31.12.2024 in the field "non-Taxable minimum" is specified "0", because it is not a fixed data, you have to specify this minimum in accordance with the data of the SRS or taxpayer's predicted minimum.
From 01.01.2025 non-taxable minimum is €6120 yearly or €510 monthly.
For pension recipients, the tax-free minimum is €12000 per year (€1000 per month).
The tax-free minimum and allowances for pension recipients are applied by the pension provider.
The maximum non-taxable minimum per year is:
- In 2023-2024 — €6000 (€500 monthly);
- In 2022 — €5100:
- 01/01-30/06 — €2100,
- 01/07-31/12 — €3000;
- In 2021 — €3600.
The non-taxable minimum is €0:
- In 2021-2024 — if the annual taxable income is more than €21600, for example, the income is €1801 per month.
VSAOI - mandatory state social insurance contributions.
Self-employed person - a natural person who is registered with the SRS as a performer of economic activity.
In 2025, the minimum amount of the VSAOI facility is €740 and the maximum amount is €105300.
In 2024, the minimum amount of the VSAOI facility is €700 and the maximum amount is €78100.
In 2023, the minimum amount of the VSAOI facility is €620 and the maximum amount is €78100.
In 2022, the minimum amount of the VSAOI facility is €500 and the maximum amount is €78100.
In 2021, the minimum amount of the VSAOI facility is €500 and the maximum amount is €62800.
VSAOI contributions are not made if the income from the beginning of the year does not exceed €50.
A report on mandatory state social insurance contributions must be submitted to the SRS for each quarter for which mandatory contributions are made.
Personal Income Tax (PIT)
Personal income tax (PIT) from economic activity is calculated annually by submitting an annual income tax return.
The amount of PIT is calculated by applying the personal income tax rate to the annual income.
Before calculating PIT, the non-taxable minimum and allowances for dependents, disability, politically repressed persons, and participants in the national resistance movement are deducted from the income.
If no income from economic activity is earned, or the calculated PIT does not exceed EUR 50, a minimum PIT of EUR 50 must be paid once a year.
Description is in Salary calculator.
From January 1, 2025, a student taxpayer who receives income up to 3000 EUR per year from economic activities carried out within the framework of the primary and secondary education program implemented by the educational institution may not register with the VID as an economic operator.
Income up to 3000 EUR per year from economic activities is not included in taxable income and is not taxed.
Additional information is available on the SRS website.