Verified Facts
Tax rates in Slovenia range from 16% to 45% for personal income tax, with a corporate tax rate of 19%, and a standard VAT rate of 22%.
Tax laws change frequently. Always consult a qualified tax professional for advice specific to your situation. This is a general guide only.
Quick Facts
Tax System Overview
Slovenia has a territorial taxation system, where tax is levied on income earned within the country, regardless of the taxpayer's residence. However, for tax residents, Slovenia also taxes worldwide income, with credits available for taxes paid abroad. Residency rules for tax purposes are based on physical presence in Slovenia for at least 183 days in a calendar year, or having a permanent home in Slovenia, or having a spouse or minor children who are tax residents.
The tax system in Slovenia is administered by the Financial Administration of the Republic of Slovenia (FURS), which is responsible for collecting taxes, handling tax returns, and providing tax guidance to taxpayers. Slovenia is also a member of the European Union and the OECD, and as such, it adheres to international tax standards and participates in international efforts to combat tax evasion and avoidance.
Personal Income Tax
| Income Bracket (EUR) | Tax Rate |
|---|---|
| 0 - 8,515 | 16% |
| 8,516 - 20,400 | 26% |
| 20,401 - 48,000 | 33% |
| 48,001 and above | 45% |
| Personal income tax in Slovenia is levied on employment income, business income, and investment income. Taxpayers are entitled to various deductions and allowances, including a personal allowance, a spouse allowance, and allowances for dependent children. Tax returns must be filed by June 30th of each year, and taxpayers can file online or through a tax advisor. |
Corporate & Business Tax
- The corporate tax rate in Slovenia is 19%, which applies to companies resident in Slovenia, as well as to non-resident companies with a permanent establishment in Slovenia.
- Small businesses with annual revenues of up to EUR 50,000 may qualify for a simplified tax regime, with a flat tax rate of 10%.
- Slovenia has several free zones, which offer tax incentives and other benefits to companies that operate within these zones.
- Companies must register with the FURS and obtain a tax identification number in order to conduct business in Slovenia.
- Companies are also required to file annual tax returns and pay taxes on their worldwide income, with credits available for taxes paid abroad.
VAT / Sales Tax
- The standard VAT rate in Slovenia is 22%, which applies to most goods and services.
- A reduced VAT rate of 9.5% applies to certain goods and services, such as food, books, and hotel accommodations.
- Some goods and services are exempt from VAT, including healthcare services, education services, and financial services.
- Slovenia has a tourist refund scheme, which allows foreign tourists to claim a refund of VAT paid on certain goods purchased in Slovenia.
For Expats & Foreign Workers
- Tax residency rules for expats and foreign workers are based on physical presence in Slovenia for at least 183 days in a calendar year, or having a permanent home in Slovenia, or having a spouse or minor children who are tax residents.
- Slovenia has a network of double taxation treaties with over 60 countries, which helps to prevent double taxation of income earned by expats and foreign workers.
- Expats and foreign workers are required to register with the FURS and obtain a tax identification number in order to work in Slovenia.
- Expats and foreign workers may be entitled to social security benefits, including healthcare and pension benefits, depending on their employment status and residency status.
- Expats and foreign workers are required to file tax returns in Slovenia, even if they are not resident in Slovenia, if they have income sourced in Slovenia.
- Expats and foreign workers may be subject to remittance rules, which require them to transfer a portion of their salary to a Slovenian bank account.
Crypto & Investment Income
- Investment income, including dividends, interest, and capital gains, is subject to income tax in Slovenia, with a tax rate of up to 45%.
- Cryptocurrency is considered a financial instrument in Slovenia, and gains from the sale of cryptocurrency are subject to capital gains tax, with a tax rate of 20%.
- Dividend income is subject to a withholding tax of 15%, which can be reduced or eliminated under a double taxation treaty.
- Interest income is subject to a withholding tax of 15%, which can be reduced or eliminated under a double taxation treaty.