What will change for standard-bearers from January 1, 2026?
In November 2025, the National Assembly adopted the Act on the Renovation of the Determination of the Tax Base Taking into Account Standardized Expenses (ZPZR), which brings important changes for all those operating as standardized entities. We have summarized the key innovations that will enter into force on 1 January 2026.
Income limits for entry/remaining in the system
From 2026, revised income limits will apply, which are already checked based on income in 2025. You will be able to join or remain in the standardised expenditure system if your income does not exceed:
| Data | BEFORE (until 2025) | THEN (from 2026) |
|---|---|---|
| Basic income limit | €30,000 | €50,000 |
| Limit for fully insured sp | €60,000 | €120,000 |
| Limit for farmers (holder + member) | €60,000 | €120,000 |
Re-entering the system
The biggest innovation of the law is the restriction on re-entry into the standardization system. If an entrepreneur leaves the system or ceases activity, he or she will only be able to re-enter after more than five tax years. The year of cessation of activity is not counted in this.
| Data | BEFORE | THEN |
|---|---|---|
| Re-entry time limit | Not specified | Possible after more than 5 tax years from exit/cessation |
| Transition period | Not relevant | Exits/interruptions until 31. 12. 2025 → entry possible immediately after 1. 1. 2026 |
Mandatory exit from normativity
The law introduces new criteria in Article 6, which determine when a taxpayer must switch to determining the tax base based on actual expenses. The key is the average of income in two consecutive previous years. These conditions are already taken into account for the exit in 2026, with the average being calculated based on income for the years 2024 and 2025.
| Situation | BEFORE | THEN |
|---|---|---|
| Exit criterion | Annual revenue limit | Average of the two previous years |
| Limit if the entrepreneur is fully insured | €60,000 | €120,000 |
| Limit if the entrepreneur is not fully insured (afternoon insurance) | €30,000 | €50,000 |
| Mixed period (1 year full-time, 1 year part-time) | It was not specifically defined | €85,000 |
| Border for farmers | €60,000 | €120,000 |
How is average revenue calculated?
Another important change is that the average income also includes the year in which the entrepreneur has not yet carried out the activity. Income for this year is considered zero. As a result, entrepreneurs who exceed the legally established income limits in the first year will have to exit the norm-based system after the first year of operation.
| Data | BEFORE | THEN |
|---|---|---|
| Considering a year without activity | Not taken into account | It is considered as €0 revenue. |
| Obligation to exit after 1 year of operation | It did not exist. | Possible if the average exceeds the limits |
Tax rate for standard residents
Article 7 of the law introduces progressive taxation of the tax base for standardised persons, which will come into effect on 1 January 2026.
The changes, which will come into effect on 1 January 2026, bring a significant overhaul of the standardised expenditure system and will affect many entrepreneurs. Higher revenue limits, new rules for mandatory exit and stricter restrictions on re-entry require more planning and ongoing monitoring of operations. It will be crucial that revenues from 2024 and 2025 are already taken into account when determining status in 2026.
At the same time, progressive taxation introduces additional differences between individual types of insurance, which will affect the final tax burden. Therefore, it is recommended that entrepreneurs check their situation in a timely manner, consider further steps, and seek appropriate professional support. Timely preparation will be key to successful adaptation to the new system.
| Data | BEFORE | THEN (from 2026) |
|---|---|---|
| Tax rate | 20% (fixed) | Progressive: 20% / 35% |
| Threshold for regular sp (at least 9 months of full insurance) | There was no threshold. | 20% up to €72,000, then 35% |
| Threshold for afternoon sp (without 9 months full insurance) | There was no threshold. | 20% up to €33,000, then 35% |
| Effective income taxation (regular income tax) | 4% | 4% up to threshold, then higher |
Author: Danijela Uran, RRA Koroška doo – SPOT Consulting Koroška
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