Glossary

Normirani s.p. (sole trader with flat-rate expenses)

This text was generated by AI and has not been reviewed by an editor. Every figure shows its law and source. Confirm the conditions for your case at a consultation before deciding.

In short

Normirani s.p.: a sole trader taxed not on actual profit but on revenue minus deemed expenses, with no receipts needed. Deemed expenses: 80% of revenue up to €60,000 with full-time insurance; without it 80% up to €12,500 and 40% from €12,500 to €30,000; nothing is deducted above the limit. Tax: 20% of the tax base (revenue minus deemed expenses), final.

Key figures

Who can use flat-rate expenses
prior-year revenue up to €60,000 if you were insured as self-employed full time for at least 9 months in a row; otherwise up to €30,000; a new s.p. can choose the regime from the startLegal basis: ZDoh-2, 48. člen · as of 10 October 2026 · source
Deemed expenses
80% of revenue up to €60,000 with full-time insurance; without it 80% up to €12,500 and 40% from €12,500 to €30,000; nothing is deducted above the limitfull-time insurance: compulsory insurance as self-employed full time for at least 9 months in a row in that yearLegal basis: ZDoh-2, 59. člen · as of 10 October 2026 · source
Tax
20% of the tax base (revenue minus deemed expenses), finalLegal basis: ZDoh-2, 135.a člen · as of 10 October 2026 · source
Effective rate with full-time insurance
4% of revenue up to €60,000 (20% of the remaining 20%)calculated from the law; social contributions are paid separatelyLegal basis: ZDoh-2, 59. in 135.a člen · as of 10 October 2026 · source
When you must leave the regime
if average revenue over the 2 previous years exceeds €60,000 with full-time insurance or €30,000 without it; for 2026 only 2025 revenue countsLegal basis: ZDoh-2, 48. člen; ZDoh-2AB, 23. člen · as of 10 October 2026 · source
Minimum s.p. contributions in 2026
€651.04 a month (since 1 March 2026)includes pension and health insurance, the 2% long-term care contribution (payable since 1 July 2025) and the compulsory health contribution (OZP)as of 10 October 2026 · source

Who can choose the regime

  • Condition: prior-year revenue up to €60,000 if you were insured as self-employed full time for at least 9 months in a row; otherwise up to €30,000; a new s.p. can choose the regime from the start.
  • You opt in with FURS; a new s.p. does it in the first notice after registration.
  • No business books or annual report are needed under this regime (ZGD-1, 73. člen).

How the tax is worked out

  • Deemed expenses: 80% of revenue up to €60,000 with full-time insurance; without it 80% up to €12,500 and 40% from €12,500 to €30,000; nothing is deducted above the limit.
  • Tax: 20% of the tax base (revenue minus deemed expenses), final.
  • Result: 4% of revenue up to €60,000 (20% of the remaining 20%).
  • Social contributions are paid separately from the tax, at least €651.04 a month (since 1 March 2026).

When the regime ends

You must switch to actual income and expenses if average revenue over the 2 previous years exceeds €60,000 with full-time insurance or €30,000 without it; for 2026 only 2025 revenue counts.

You can also switch voluntarily: the notice to FURS takes effect from the start of a tax year, and the s.p. then keeps books on actual income and expenses.

Frequently asked questions

What is the revenue limit for a normirani s.p. in 2026?

It depends on your insurance: prior-year revenue up to €60,000 if you were insured as self-employed full time for at least 9 months in a row; otherwise up to €30,000; a new s.p. can choose the regime from the start.

How much tax does a normirani s.p. pay?

Tax: 20% of the tax base (revenue minus deemed expenses), final. With full-time insurance that is 4% of revenue up to €60,000 (20% of the remaining 20%).

What happens if revenue goes over the limit?

No deemed expenses are deducted from revenue above the limit, so the tax rises. You must leave the regime if average revenue over the 2 previous years exceeds €60,000 with full-time insurance or €30,000 without it; for 2026 only 2025 revenue counts.

This text was generated by AI and has not been reviewed by an editor.

Updated: 10 October 2026

General information, not individual legal advice. Rules and amounts change: confirm the exact conditions for your case at a consultation.

Book a consultationAll terms