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Slovenia  Income Taxes and Tax Laws












Last partial update, April 217..

Income Tax Rates 2017
  • An individual's income is taxable, as at 2017, at a progressive rate of 16% - 50%.
  • Business activity is taxed at 20%.
  • Passive income is taxed at 25%.
  • Corporate income tax rate in Slovenia is 19% in 2017, increased from 17% in 2016.
  • Companies in special economic zones pay reduced tax.
  • Companies having income less than EUR 50,000/100,000 in previous year can deduct, under certain terms, expenses up to 80% of the annual income without documents.


Slovenia Individual Income Tax Rates 2017


Income (EUR) Tax Rates 2017
1 8,021 16%
8,022-18,960 27%
18,961-70,907 41%
70,908 and over 50%


Capital Gains in Slovenia
  • Capital gains of companies are added to regular income. When holding at least 8% of the shares sold, 50% of the capital gain is tax exempt subject to certain terms.
  • Gains subject to the EU merger directive are tax exempt.
  • Capital gain tax for individuals is 25%, depending on the holding period before selling, The tax rate is reduced by 10% for each year after the first five years 5 years and by 5% for the next five years.
    For holding period longer than 20 years the tax rate is 0%.
Slovenia: Overseas Income
  • An individual who is resident in Slovenia and a Slovenian company are liable for tax on their income outside Slovenia as well.
  • Qualification for residence for an individual: Permanent residence in Slovenia.


Reporting Dates and Payment in Slovenia

  • The tax year in Slovenia ends on December 31. It is compulsory to file a report and pay advances monthly or once every 3 months.
  • An individual is obligated to submit an annual report by March 31. Penalties are imposed in the case of a delay in submitting the annual report as well as a fine for each day's delay in payment of the tax due.
  • An individual whose entire income is from a salary or whose income as a self-employed individual is less than the amount defined in law, is exempt from submitting an annual report.




Deduction of Tax at Source in Slovenia

Taxation of Employees
  • An employer is obligated to deduct tax at source on a monthly basis from a salaried employee and to make additional contributions to social security.
  • The employer's contribution to national insurance is 16.1% and that of the employee - 22.1%.


Other Tax deductions in Slovenia

The following payments are subject to a deduction of tax at source:
  • Dividend - 15%.
  • Interest - 15%
  • Royalties -15%.
  • Technical Fees 15%.


Comments:
  • Deductions at source for payments to foreign residents is subject to the Double Taxation Prevention Treaty.
  • In most cases, there is an exemption for deduction at source on a dividend paid to shareholders who are residents of the EU.
You can find additional info on Slovenia's tax laws in the Slovenian Ministry of Finance website.






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