The rules changed on 1 January 2026. Does the standardised scheme still pay off for you?
Two tax rates instead of one, a different scale for a part-time sole trader, a five-year lock after you leave, and an exit threshold worked out from a two-year average. Enter your revenue and see the tax, the contributions, what is left, and whether actual expenses would leave you better off.
Four changes, and every one of them can cost you money
The ZPZR act was passed in November 2025 and applies to tax years from 1 January 2026. Most sole traders heard that “something changed” and left it at that.
A second, higher rate
Until now the tax was a flat 20 %. From 2026 there is a 35 % rate above a tax base of 72.000 € for a full sole trader and above 33.000 € for a part-time one. On a good year that is thousands of euros you did not plan for.
Two different scales, not one
A full sole trader is allowed 80 % of revenue up to 60.000 € as standardised expenses. A part-time one gets 80 % only to 12.500 €, then 40 % to 30.000 €, and nothing above that — a maximum of 17.000 € against 48.000 €. Sources that quote one scale for both are wrong, and the error runs into thousands.
Exit is decided by a two-year average
Not by last year alone. And a year in which you were not trading counts as zero — so a strong first year can push you out of the scheme immediately. This is already being applied in 2026 on the 2024 and 2025 average.
Once you leave, you are locked out for five years
More than five tax years must pass from leaving or ceasing activity, and the year of cessation does not count. Close in January 2026 and reopen in June, and the earliest you can be back on the scheme is 2032. This applies to exits from 1 January 2026 onwards.
The answer, and the arithmetic behind it
What is left, line by line
Revenue, recognised standardised expenses, tax base, the 20 % part and the 35 % part separately, contributions, and what remains. Every line is on its own row with its own figure, so you can see where the money goes instead of taking one number on trust.
Where your rate breaks
A chart of the effective rate against revenue with a marker on your position. The breaks are not gentle: for a part-time sole trader the effective marginal rate goes 4 %, 12 %, 20 %, 35 % as revenue crosses 12.500, 30.000 and 50.000 €.
Standardised or actual expenses
Enter your real costs and see both outcomes side by side, with the general relief and contributions treated properly on the actual-expenses side. It also finds the break-even point — the level of real expenses at which switching starts to pay.
Entry, exit and re-entry
Whether you may be on the scheme, how much room you have left before the exit threshold, what the limit is when one year was full and the other part-time, and the exact year you could come back after leaving.
Contributions, broken down
Pension, health, long-term care, parental protection and employment, each with its own figure and its annual total. The flat rate for a part-time sole trader for both periods of the year, and the first-registration relief worked into the calculation.
How much more you can invoice
Enter what you have billed so far and see how much room is left before the next rate break and before the exit threshold, month by month for the rest of the year. Instead of typing it in, you can paste or load a CSV of your invoices and the tool adds them up for you.
Here are the numbers it uses. Check them yourself.
A calculator you cannot check is worth nothing. These are the rules behind every result, verified against the tax administration and the act itself on 30 July 2026. The tool ships with the sources written down beside it.
Standardised expenses
Full s.p. 80 % up to 60.000 € of revenue, nothing above. Maximum 48.000 €.
Part-time s.p. 80 % up to 12.500 €, 40 % on the part up to 30.000 €, nothing above. Maximum 17.000 €.
Income tax, final
Full s.p. 20 % up to a tax base of 72.000 €, 35 % above it.
Part-time s.p. 20 % up to a tax base of 33.000 €, 35 % above it. The tax is final and does not enter the income tax scale.
Thresholds
Entry by last year's revenue: 120.000 € full, 50.000 € part-time.
Exit by the two-year average: 120.000 € full, 50.000 € part-time, 85.000 € if one year was each.
Contributions 2026
Full s.p. 651,04 € a month on the lowest base of 1.521,62 €. First year of business 50 % of the pension contribution waived, second year 30 %.
Part-time s.p. 113,01 € a month from April 2026. You can correct every figure yourself when the amounts change during the year.
Try it as long as you like. Pay when it saves you something.
Trial
No time limit. What you enter stays in the trial and cannot be carried over.
- The full calculation of tax and contributions
- Entry, exit and re-entry thresholds
- Contributions broken down
- Three saved calculations
- No comparison, year plan, import, export or backup
Yearly
Or 4,90 € a month. The figures change every year — a licence keeps you on the current ones.
- Everything in the trial, without limits
- Comparison with actual expenses, including the break-even point
- Year plan with a month-by-month breakdown
- CSV import and export, and printing
- Backup to a file you keep
- Updated figures when the rules change
The ones worth answering honestly
Is this tax advice?
No, and it does not file anything for you. It works out the figures under the rules in force so you can see what your options cost. Special cases — a farm household, several activities, a change of status mid-year, income from abroad, VAT — go beyond what a calculator can judge. For those, talk to an accountant. That is written inside the tool, not only here.
Where do your numbers come from?
From the ZPZR act, the tax administration's own explanations and its published contribution tables, verified on 30 July 2026. The tool comes with a file listing every figure and where it came from, and the automated tests check the calculation against two worked examples published by the tax administration and a tax adviser. If a result ever disagreed with those examples, the tests would fail before the tool reached you.
The amounts change during the year. Then what?
Contribution amounts change when the average wage is published, usually in March and April. Every one of them is editable in the settings, so you can correct a figure the moment it changes rather than waiting for us. A licence also gets you the updated build when the rules move.
What can the trial actually do?
The whole calculation, all the thresholds and the full breakdown of contributions — with the real rules, not a toy version. What it does not have is the comparison with actual expenses, the year plan, CSV import, export and backup. It is meant for evaluating the tool, so what you enter there cannot be carried over and is lost when you delete it. That is said plainly inside the trial as well.
Where is my data?
Only in the browser on the device you are using. Nothing is sent to a server, because we do not run one for this. In the full version the backup is yours to make: one click saves a file you can load on any computer.
Which languages?
Slovenian, English and Croatian. It is Slovenian tax law, so those are the languages of the people it applies to — Slovenian for locals, English for foreigners running a business here, Croatian for the largest group of sole traders who do not read Slovenian comfortably. More languages would be decoration, not help.