Tax Lawyers in Slovenia

Our team of Slovenian tax lawyers and accountants can advise local and foreign entities (both natural persons and corporate bodies) on the tax registration requirements and can present the Slovenia tax system applicable to a particular case. Companies can also benefit from a full representation when registering with the local tax authorities, but also on the tax compliance that needs to be concluded during a financial year. 

Which are the main Slovenian taxes? 

The Slovenia taxation system is comprised of a set of basic taxes which are applied to natural persons, as well as to those developing commercial activities on the territory of the country. Taxes in Slovenia are collected by the Financial Administration of the Republic of Slovenia and they consist of the following types of taxes: 

• personal income taxes, applied on a progressive system which varies depending on the level of income of a Slovenian tax resident;
• the social security contributions, which are divided between the employer and the employee;
• capital gains tax in Slovenia, imposed at 25%, reduced according to the holding period down to 0%;
• in the case of those involved in trading activities, the excise duty and the customs duty will be applied. 

Corporate tax in Slovenia

The corporate tax must be paid by legal entities that obtain profit from the registered activity and are headquartered in Slovenia or practice the registered activity on the territory of Slovenia. 

The current corporate tax in Slovenia is applicable at the rate of 22% on the company’s profit and this is also charged to businesses which carry their operations in this country through a permanent establishment.

It must be noted that, as per the Slovenia tax law, the standard corporate tax rate is 19%, as established under the Article 60 of the Slovenian Corporate Income Tax Act. However, the tax has been increased for the financial years of 2024-2028 in accordance with the stipulations of the Act on Reconstruction, Development and Provision of Financial Assets. Companies in Slovenia must also pay the value added tax, imposed at the standard rate of 22%.

Corporate tax – taxable period in Slovenia 

The taxable period is the span of time in which all profits earned are taxed. The regular tax period is the calendar year. All income earned during the calendar year are subjected to the 22% Slovenian corporate tax and a tax return must be submitted by the end of March of the following year.

Corporations also have an option of using a different tax period but it must not exceed twelve months. The option must be made known to the tax authorities and cannot be changed for three consecutive years. Our tax lawyers in Slovenia can inform you further about the tax period for your corporation.

Payment of corporate tax in Slovenia

Corporate tax in Slovenia is paid in advance in either monthly installments or quarterly payments, depending if the amount exceeds 400 euros. The determined amount to be paid is based on the previous year’s calculations. The final payment for corporate tax in Slovenia must be made within thirty days after the submission of the tax return.

The submission of a tax return is very important because it will be the basis for determining whether correct taxes are paid or not. Also, tax inspection can only be done within five years after the submission of the tax return. Make sure that your company in Slovenia is paying the right amount of taxes.

The following video offers a short presentation on the taxation system available in Slovenia:

Are there any exemptions of the payment of the Slovenian corporate tax? 

There is an exemption on the payment of the corporate tax and this is available in the case of charitable organizations, associations and other similar entities. 

It is important to know that other Slovenian entities can be exempted from paying the corporate tax on income; thus, businessmen opening companies in Slovenia registered as pension insurance companies (for their pension plans) may be taxed at a 0% rate if certain conditions are met. The same regulation also applies to investment funds registered in this country. 

At the same time, companies registered in specific economic sectors can request to be exempted from the payment of the corporate tax; instead, they will pay a tax known as the tonnage tax. This can be applied in the case of Slovenian companies developing maritime transportation activities.

In order to obtain the exemption from paying the corporate tax, companies are required to notify the competent authorities. The tonnage tax was introduced in Slovenia starting with 2008 and in order to benefit from this option, the maritime company has to be registered and managed from here; our Slovenian tax lawyers can offer more details on the applicable law. 

An exemption on the corporate income tax is also applicable in the case of Slovenian sole traders, but this is given by the fact that this structure is imposed with the personal income tax in Slovenia, as, from a legal point of view, there is no distinction between the company and its owner. 

Our tax lawyers in Slovenia can offer an extensive presentation on the characteristics of a sole trader and can also represent natural persons in registering this entity. 

The tax returns of a Slovenian company have to be registered with the local tax office by 31st of March of the next year following the previous financial year. The tax returns in Slovenia can be filed with the online platform, eTax System, but in order to do so, the company must obtain a digital certificate.

Thetax base is the profit aftertax return. Thetaxable person shallpay advance tax in the current year in monthly or quarterly installments in proportion to the amount of the tax baseafter the last tax return. Thetax reliefreduces thetax base and tax liability.

Personal income tax in Slovenia 

Another part of the Slovenia taxation is the personal income tax. Thistax is paid by a natural person resident in the Republic of Slovenia, with personal incomes during a calendar year. Individuals who are not residents of Slovenia are also eligible for paying income tax in Slovenia on all income sourced in Slovenia.

The income tax in Slovenia is paid on a progressive tax scale of 16%, 26%, 33%, 39% and 50%. Foreigners will also be required to pay this tax, in certain situations, which can be presented by our tax lawyers in Slovenia. 

The tax system for the taxation of personal income was modified several years ago, by creatingfive taxation thresholds. The system with five types of tax rates became applicable starting with January 2017. The 16% rate is applicable for an yearly taxable income of maximum EUR 9,721.43 (2026 scale), while an income between this value and a maximum of EUR 28,592.44 is taxed with a rate of 26%. 

An income in Slovenia ranging between EUR 28,592.44 and EUR 57,184.88 is imposed with a taxof 33%; in the case of persons obtaining an income between EUR 57,184.88 and EUR 82,346.23, the tax is applied at a rate of 39%. Any income above EUR 82,346.23 is taxed at a tax rate of 50%. Please take these into consideration for immigration to Slovenia on a long-term basis.  

Employers must also pay the employees’ contributions for health and injury at work, contributions for pensions and disability insurance, contributions for parenthood and employment. The employee pays 23.10% (including the 1% long-term care contribution since 1 July 2025) (calculated in accordance to the employee’s wage) for these contributions, while the employer pays an amount of 17.10% (including 1% long-term care contribution).

The employee’s and employer’s social contributions obligations are comprised of the following:
• pension and disability insurance – employee (15.50%), employer (8.85%);
• health insurance – employee (6.36%), employer (6.56%);
• unemployment insurance – employee (0.14%), employer (0.06%);
• injury at work – paid only by the employer at a rate of 0.53%;
• parental insurance – employer (0.1%), employee (0.1%);• long-term care insurance (since 1 July 2025) – employee (1%), employer (1%).

VAT in Slovenia

Another important part of the taxation in Slovenia is the value added tax or VAT, which is payable at the place and time where goods or services were provided. The Slovenia tax rate is currently imposed at a rate of 22% and the reduced rate of 9.5% is applicable for certain goods or services.

It must be noted that Slovenia also applies a super-reduced VAT rate of 5%, and certain supplies are zero-rated (exempt with the right to deduct input VAT). The 5% rate applies to books, newspapers and periodicals, in printed or electronic form, while zero-rating applies mainly to intra-community supplies, exports and international transport.

The exports from Slovenia are exempted from VAT payment. The VAT number is associated with the EORI number issued for any economic operators importing or exporting goods here. 

Dividend tax in Slovenia

The dividend consists in payment of the participation in the profits of the company on the basis of shareholding. The dividend tax in Slovenia is calculated at atax rate of 25%. The tax is withheld by the company/legal person that pays the dividend (25% for individuals; 15% withholding tax for non-resident companies, subject to treaties and EU exemptions).

When the dividends are reinvested in the same company or in other company with the purpose of creating jobs or for strengthening the company’s potential on the market, the divided tax is returned by filling a certain application.

Are there any exemptions of the withholding tax on dividends in Slovenia?

According to the Slovenian Corporate Income Tax Act (CITA) the tax on dividends sourced by a Slovenian company is not withheld if the dividends are paid to a business which is a non-resident of Slovenia, under certain conditions.

It applies when the company is a tax resident of another EU (European Union) or EEA (European Economic Area) member state, its taxes are withheld in the country of residence or if it deducts the dividends received in Slovenia from thetax basein its country of residence.

This exemption from the withholding tax on dividends is extended to non-resident pension funds, insurance companies that are allowed to provide a pension plan and investment funds. These business entities must satisfy a number of provisions in order to benefit from the exemption and our team of tax lawyers in Slovenia may offer in-depth advice on this matter. 

In order to be qualified for the exemption, the above mentionedtypes of companieshave to be a resident of another EU or EEA member state and prove that the exemption does not represent a mechanism to avoid taxation in the country of origin. The withholding tax applies to all dividends received by a non-resident in relation to its Slovenian company (permanent establishment).

Please note that in the case of companies operating in Slovenia in the shipping sector, thetaxation is concluded following a special tax regime.

In this sense, businessmen who want to open a company in Slovenia in this sector should know that thetaxationregarding the corporate income tax and the distribution of the dividends is concluded following the regulations of the CITA, but the tax base is completed following the regulations prescribed by the Tonnage Tax Act.

When is it necessary to submit the dividend tax returns in Slovenia? 

According to the Slovenian legislation, thetax returns on dividendshave to be submitted on a quarterly basis. An exemption in this case is applicable only in the banking sector, where such documents have to be submitted by the end of the month of February. It is important to know that if thetax returnsare not submitted when requested, penalties can be imposed.

Tax for real estate in Slovenia

The tax for real estate properties is another fiscal obligation included in the taxation in Slovenia. This tax must be paid by any natural or legal person who is recorded in the Land Register as an owner of a real estate property, unless exemptions are granted in this sense. The tax obligation is available for foreigners as well and you can find out more on this from our tax lawyers in Slovenia.

Does Slovenia provide any tax reliefs? 

Yes, businessmen who want to invest in Slovenia can benefit fromtax reliefs, provided that they invest in specific fields of activity.

The tax reliefsare available in the case of investments concluded in the field or research and development, the employment of persons included in specific social categories, starting an apprenticeship program addressed to young persons such as students, but they are also available for donations.

They can also apply in the following cases:

1. investments in equipment and/or intangible assets;
2. investments in digital services/technology;
3. investments in green industry.

These tax reliefs can appear in the form of tax credits, tax breaks, reduced tax rates, etc. Our team of tax lawyers in Slovenia can offer an in-depth presentation on the how these tax advantages can apply to the sector of your interest, and what conditions you may need to comply with in order to benefit from tax reductions/exemptions.

For instance, those who invest in green and digital transition can benefit from tax relief available for a period of 5 years.
The tax relief is available for both individuals and companies for the 5 years following the moment when the investment was initiated, as opposed to only 1 year, as it was prior to the new tax law approved in in 2025. This new tax measure is available for any qualifying investment made after the date of 1st of January 2025.

There are other tax benefits available for small businesses, and our tax lawyers in Slovenia can provide information on these new tax policies. For more details, you can address our law firm in Slovenia, where investors can obtain an in-depth presentation on the Slovenian tax system.

Our lawyers are prepared to provide professional consultancy services for any matter related to the taxation of a legal entity in this country and may also advise businessmen on the tax system addressed to sole traders registered here, which are entities that must comply with the personal taxation system. 

When is a foreigner required to pay taxes in Slovenia?

 As person who is not a resident of Slovenia, you are not liable to taxation in this country, unless you have certain tax connections to this country such as, let’s say, owning a property here that is for rental, while you live somewhere else. 

Once you start the process for immigration to Slovenia on a long-term basis, then tax obligations will appear. According to the law, this can happen once a person obtains a residency permit. 

A residence permit is necessary for a foreigner who stays here a period of minimum 90 days in a 180 days period. However, tax residency in Slovenia can appear when one stays here a total of 183 days per year (or 6 months in 12 months in a financial year). Tax residency will be maintained as long as the person lives here, including when the person will apply for Slovenian citizenship. 

Residency in Slovenia will generally equate with tax residency in Slovenia, unless the person does not obtain any type of income. For instance, a foreigner can arrive here to enroll in long-term tertiary studies, which is non-lucrative activity. Therefore, the foreigner will be a resident, but not a tax resident, since him or her does not obtain an income deriving from Slovenia. 

We invite to contact our tax attorneys in Slovenia for further information on the taxation of individuals and corporate entities. We can provide you with up-to-date details on taxes, tax reporting and any other tax obligations that can arise in this country.