“This is all activity that even an unqualified person can master, or many do it as a hobby,” — these words were used by opposition deputy Marian Viskupič (SaS) to justify his bill, which aims to significantly simplify conditions for entrepreneurs in Slovakia. If the changes are adopted, from December 1, 2026, Ukrainians planning to start their own business will face fewer obstacles.
What will change for entrepreneurs?
Deputy Viskupič proposes two key changes:
To transfer craft živnosti (sole-trader licences — self-employment activities) to the category of free živnosti. This means that for 11 types of activities, you will no longer need to confirm special education or experience. This list includes:
stonemasonry;
butchery;
beer and malt production;
production of dairy, bakery, and confectionery products;
carpentry work;
floor laying;
men’s, women’s, and children’s hairdressing services;
hospitality activities and production of ready meals for consumption outside establishments;
manicure and pedicure.
To reduce or completely cancel experience requirements. For most craft živnosti, the required experience is proposed to be halved, so getting a permit for entrepreneurial activity will become much easier. For university graduates, the experience requirement is planned to be canceled for such živnosti as geodetic and cartographic activities, restoration (except cultural monuments), and organization of voluntary auctions. The experience requirement will be completely removed, regardless of your education, for travel agencies, accommodation services with restaurant service, and forwarding services.
The only exception remains handling hazardous waste — here the experience requirements will not change due to the high level of responsibility.
Why is this important?
According to Viskupič, the requirement for long experience often scares people away from opening their own živnosť (sole-trader licence — self-employment). Simplifying these conditions should support the development of small and medium businesses and reduce bureaucratic burden.
Currently, Slovakia has 35 craft and 99 licensed živnosti. For comparison, neighboring Czechia has 41 craft, 33 licensed, and 21 concession živnosti (the last type does not exist in Slovak legislation). Although some deregulation changes already took place in 2021, there is still room for further simplification of business conditions.
Other important changes for živnostníci (sole traders) in 2026
Besides Viskupič’s proposals, other changes await self-employed persons in Slovakia in 2026, related to contribution payments.
Increase in minimum social contributions. From January 1, 2026, the calculation base for contributions will increase from 50% to 60% of the average salary for the two years before that. This means that the minimum monthly contribution to the Social Insurance Company for a živnostník (sole trader) without disability will rise to about 303 euros — more than 60 euros higher than in 2025. Together with health contributions, the total minimum amount may reach about 425 euros per month.
New “micro-contributions” system. From July 1, 2026, “micro-contributions” will be introduced for živnostníci (sole traders) with low incomes. If your annual income for the previous year did not exceed 2,876.90 euros, social contributions can be not paid at all. For those whose income was higher than this amount but did not reach 9,144 euros, a fixed “micro-contribution” of 131.34 euros per month will be set.
Reduction of the “contribution holiday” for new entrepreneurs. The period during which new živnostníci (sole traders) were exempt from paying social contributions will be shortened. Now contributions (including “micro-contributions”) will have to be paid from the 7th month after starting entrepreneurial activity.
Changes in taxation. Živnostníci (sole traders) will be excluded from the transaction tax, but they will face increased contributions.
These changes are aimed at simplifying the start of business and making the contribution system fairer, especially for entrepreneurs with low incomes.
