Tax systems
in the

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TAXATION
IN SLOVENIA

Tax Rate of interest
Value added tax Standard: 22%
Reduced: 9,5%
Corporate income tax 17%
Income tax Progressive tax rate 16%, 27%, 50%
Property tax 0,15% - 1,25%
(depends on the type and value of the property)
Social Security contribution Employer's contribution: 16,1%,
Employee’s contribution: 22,1%
Property transfer tax 2%
Capital gains tax 0% - 25%
Gift Tax 5% - 39% (excluding first degree relatives
and gifts valued €5,000)
Vehicle taxation car 0,5% - 31% from the sale price of
the vehicle (depending on ecological input)

Taxation for
legal entities

The standard VAT rate in Slovenia is 19%. The reduced tariff of 9,5% is applied to certain services and goods according to a special Act. VAT refund is provided for companies with annual turnover of more than €50,000 or applying to the tax authorities of Slovenia providing proofs of future profitable transactions with partners.

Income tax

The tax rate in the Slovenian territory is 19% and is paid 1 time during the year. Insurance companies, investment and pension funds benefit from a special rate of 0% in case they follow certain conditions. Income tax in Slovenia is progressive with a minimum size of 16%. Preparation and submission of a balance sheet is carried out annually until the end of March.

Turnover of funds

There are no requirements for compulsory monthly or annual turnover of enterprise funds and the established amount of income in current Slovenian legislation "On the Employment of Foreigners" and "On Foreign Citizens». Company’s work should be carried out with full compliance of labor legislation and the conditions of conducting business in Slovenia with regular payments of taxes and salaries.

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