Living wage from 1.7.205 to 30.6.2026
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July 1, 2025
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The subsistence minimum (SV) is statutory income limit, which is intended to enable an individual or family to cover their most basic needs. In addition, it serves as reference quantity – the amount of dozens of social benefits, tax breaks and fees (e.g. enforcement fees) depends on it.
Act No. 601/2003 Coll. requires annual adjustment of the ŽM as of June 1 (effective from 1 July). The key "trigger" is coefficient of growth in the cost of living of low-income households, which is calculated by the Statistical Office of the Slovak Republic every May from the year-on-year price development from April to April.
According to published data from the Statistical Office of the Slovak Republic from 26 May 2025, the expenditures of low-income households in the crucial period increased by 3.7 %. The old amounts are therefore multiplied by the coefficient 1,037 – the result is new values valid from 1 July 2025.
New subsistence minimum amounts
Person being assessed | from 1. 7. 2025 | until 30. 6. 2025 | Difference |
One adult | 284,13 € | 273,99 € | +10,14 € |
Another adult in the household | 198,22 € | 191,14 € | +7,08 € |
Dependent/dependent minor child | 129,74 € | 125,11 € | +4,63 € |
Practical example
A couple with two children will have a household income threshold of €741.83 from July 1 (previously €715.35). This may determine their entitlement to material need benefits or housing benefits.
What changes immediately from July 1, 2025
A quantity directly linked to the ŽM | New amount |
Maximum amount of remuneration for work performed during the period of registration at the employment office | 284,13 € |
The minimum amount of early retirement pension that an insured person must reach in order to apply for early retirement pension | 454,70 € |
Unrecoverable amount in execution deductions | 397,78 € |
What will be recalculated from January 1, 2026
Some values from the Income Tax Act are updated as of January 1, 2026:
Tax/social variable | Amount from 1. 1. 2026 | Formula |
Non-taxable part of the tax base per taxpayer (monthly/annually) | 5 966,73 € (€497.23 per month) | 21 × World Cup |
Non-taxable portion of the tax base for the spouse | 5 455,30 € | 19.2 × ŽM |
Tax base, when does the non-taxable part of the tax base begin to be reduced? | 26 367,26 € | 92.8 × ŽM |
Personal income tax base from which the 25 % tax rate applies | 50 234,18 € | 176.8 × ŽM |
The amount of total taxable income, at which point the obligation to file a tax return and tax the income arises | 2 983,37 € | 10.5 × ŽM |
Parental allowance if the parent did not receive maternity pay / Parental allowance if the parent received maternity pay | 364,80 € / 500,10 € | fixed amount |