Tradesperson costs for builders and craftspeople center on tools, minor assets, consumables and protective equipment. The two systems diverge on two points that matter most: the price threshold above which a tool must be depreciated (EUR 1,700 in Slovakia, CZK 80,000 in Czechia) and the flat-rate expense percentage, where Czechia grants craft trades a notably higher 80 percent against Slovakia’s uniform 60 percent.
What counts as a deductible cost in both countries
In both Slovakia and Czechia, a tax-deductible expense is one demonstrably incurred to earn, secure and maintain taxable income, properly recorded and genuinely connected to the business. For tradespeople this last point is where disputes arise: if a purchase does not relate to the work you invoice, it does not belong in your costs, regardless of which account paid for it.
The everyday deductible items look similar on both sides of the border: consumables (screws, sealants, paint, cutting discs), personal protective equipment, work clothing and footwear, small tools, fuel for travel to jobs, liability insurance and professional training. The real differences appear once you move to more expensive machinery and to the choice between actual and flat-rate expenses. If you want the Slovak fundamentals in more depth, see our overview of Slovak tax advisory for companies.
The tool threshold: where the systems split
The core rule is the same in shape but different in number. In Slovakia, a tool or machine costing EUR 1,700 or less with a useful life over one year is minor tangible property and can be expensed in full in the year of purchase; above EUR 1,700 it becomes tangible property that must be depreciated over several years (Act 595/2003).
In Czechia, the same logic applies but the threshold is CZK 80,000 (Act 586/1992): anything at or below that limit goes straight into expenses, anything above is depreciated. The practical effect is that a Czech builder can immediately deduct considerably pricier equipment before depreciation kicks in, because CZK 80,000 is materially higher than EUR 1,700. For each purchase, the item’s individual price decides the regime — not the total spent that year.
Example: A cordless drill priced around EUR 240 in Slovakia or CZK 5,500 in Czechia is fully expensed in the purchase year in both countries. A surveying instrument at EUR 2,300 must be depreciated in Slovakia, whereas the same-value CZK 95,000 tool is depreciated in Czechia too — but a CZK 70,000 tool, above Slovakia’s equivalent limit, would still be a one-off expense in Czechia.
Consumables and protective equipment
Consumables are the simplest category in both jurisdictions. Plasterboard, mortar, anchors, sealants and abrasives enter costs when consumed on a job; they are ordinary operating overhead, not depreciable assets. On larger projects it pays to track material per project in both countries, so you can see the real margin on each build even though line-by-line tracking is not legally mandatory.
Personal protective equipment and genuine work clothing — helmets, gloves, respirators, safety footwear, hi-vis vests, welding masks — are clearly deductible in Slovakia and Czechia alike, and are frequently required by occupational-safety rules. The line is drawn where clothing stops being work-specific: an ordinary T-shirt or jeans worn off-site is generally rejected by the tax authority in both systems.
Actual expenses versus flat rates: the biggest difference
This is where the two regimes differ most sharply. A Slovak sole trader may claim flat-rate expenses of 60 percent of income, capped at EUR 20,000 a year (plus actually paid social and health contributions), and this single rate applies to trades and most other activities alike.
Czechia is more generous to craftspeople specifically: craft (řemeslné) trades enjoy an 80 percent flat rate, capped at CZK 1,600,000 a year (corresponding to income of CZK 2,000,000), while non-craft trades get only 60 percent. In practice this means a Czech builder can often cover materials and tools through the flat rate alone, with minimal paperwork, whereas a Slovak tradesperson with heavy material costs more frequently finds actual expenses the better route because they exceed 60 percent of income.
In both countries the choice can be revisited each year, so keeping receipts throughout the year is worthwhile even when you expect to use the flat rate — at year-end you compare both methods and pick the one that leaves more in your pocket.
Documentation: the deciding factor
Regardless of country, an otherwise legitimate expense is struck out if you cannot document it. Tradespeople who buy in DIY stores and pay cash are most exposed here. Invoices and receipts must be legible, tied to a specific purchase and ideally to a job, and issued to the business identifier rather than as an anonymous till slip. A typical deductible kit — small tools below the threshold, machinery above it, consumables, protective gear and clothing, fuel, insurance and training — is only as strong as the paperwork behind it.
Because the thresholds and flat rates diverge, a tradesperson operating in both markets should never copy Slovak figures into a Czech calculation or vice versa. The categories rhyme, but the numbers do not — and that is exactly where cross-border mistakes cost money.
Working across Slovakia and Czechia and unsure which threshold or flat rate applies to your tools and trade? We will run the numbers for both systems and set your bookkeeping up correctly.
FAQ
Up to what price can a tool be expensed at once?
It depends on the country. In Slovakia the threshold is EUR 1,700: tools at or below that price with a useful life over one year are minor tangible property and are expensed in full in the year of purchase, while anything above is depreciated. In Czechia the same rule uses a higher limit of CZK 80,000. Assess each item individually against the relevant national threshold.
What flat-rate expenses can a tradesperson claim?
Slovakia applies a uniform flat rate of 60 percent of income, capped at EUR 20,000 a year, plus actually paid contributions. Czechia is more favourable to craft trades, which qualify for an 80 percent flat rate capped at CZK 1,600,000 a year, while non-craft trades receive 60 percent. As a result, the flat rate often covers materials and tools comfortably for Czech craftspeople, whereas Slovak tradespeople with high material costs more often prefer actual expenses.
Are protective equipment and work clothing deductible?
Yes, in both Slovakia and Czechia. Personal protective equipment such as helmets, gloves, respirators and safety footwear, together with genuine work clothing, is a tax-deductible expense and is often mandated by occupational-safety rules. The condition is that it must be real working gear rather than ordinary clothing worn outside work, which the tax authorities in both countries generally reject.