Slovakia
Under a živnosť, taxed as business income at 15% up to EUR 100,000 with an optional 60% flat expense deduction. Health (~15%) and social (~33%) contributions apply, social deferred to year two. Not capital gains.
Self-employment / trade-license (živnosť) business income, not capital gains.
15% on income up to EUR 100,000 (2025); otherwise 19% up to ~EUR 48k base and 25% above. Flat 60% lump-sum expense deduction (max EUR 20,000) available.
Health insurance min ~15% and social insurance ~33% of an assessment base; social only mandatory from year 2 if year-1 income exceeded ~EUR 8,580.
Register a živnosť (sole trader); choose actual expenses or 60% flat-rate deduction. The reduced 15% rate up to EUR 100,000 acts as a small-business regime.
USDC for services is business income at EUR value on receipt; separately, crypto sale gains for individuals get a reduced 7% rate after a 1-year hold.