Slovenia Tax 2021Last partial update, April 217.
Slovenia 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%|
|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 SloveniaTaxation 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 SloveniaThe following payments are subject to a deduction of tax at source:
- Dividend - 15%.
- Interest - 15%
- Royalties -15%.
- Technical Fees –15%.
- 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.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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