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Last partial update, May 2010
Income Tax Rates
- An individual's income is taxable, as at 2010, at a progressive rate of 16% - 41%.
- Corporate income tax rate in Slovenia is 20% in 2010, compared to the previous 21% rate.
- Companies in special economic zones pay 10% only.
Slovenia Individual Income Tax Rates 2010
| Income (EUR) |
Tax Rates 2010 |
| 1-7,410 |
16% |
| 7,411-14,821 |
27% |
| 14,822 and over |
41% |
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.
- Capital gain tax for individuals is 20%, depending on the holding period before selling, The tax rate is reduced by 5% for each 5 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%.
- The payroll tax was abolished from 1.1.2009.
Other Tax deductions in Slovenia
The following payments are subject to a deduction of tax at source:
- Dividend - 15%.
- Interest - 15%
- Royalties -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 site.
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