The Tax System in Slovenia

Corporate tax on revenue:
Tax relief:


Profit distribution:

Tax on property income:
VAT (Value Added Tax):

Wealth tax:
Tax on real estate sales:
Social contributions:

Tax on salaries:
Income tax for natural persons:

  • 17% Flat tax
  • 100% for R&D investments
  • up to 40% for investments in equipment and long term intangible assets
  • 0% on dividends paid to partners from EU Member States;
  • 15% for other countries (depending on bilateral agreements)
  • 0 – 25% (depending on duration of possession)
  • 22% – standard tax rate;
  • 9.5% – reduced tax rate
  • 0%
  • 2%
  • 16.1% borne by the employer
  • 22.1% a borne by the employee
  • Abolished in 2009
  • Progressive tax: 16%, 27%, 41% & 50 %

Source: Ministrstvo za finance (Slovenian Ministry of Finance), 2013

Taxes have to be paid to DURS (the Slovenian Revenue Office), whilst taxes on imports, VAT and excise duties need to be paid to CURS (the Slovenian Customs Office).

Tax relief

The Slovenian Government offers tax relief and funding for businesses that create jobs.

Deductions

Corporate costs can be deducted up to 100%.

Simplified taxation system for one-man businesses (self-employed entrepreneur)

Entrepreneurs may opt for this type of business for turnover up to 50,000.00 EUR. This type of business is ideal for those who provide services and/or carry out consultancy activities. Book-keeping is not required, whereas only the list of issued invoices needs to be filed.

At the end of the fiscal year the costs, calculated on a lump-sum basis, are deducted up to 70% and a 20% tax is applied to income.

Example: the tax to pay on a turnover of 50,000.00 EUR amount to 3,000 EUR (a 6% tax on profit is applied).

Taxes have to be paid to DURS (the Slovenian Revenue Office), whilst taxes on imports, VAT and excise duties need to be paid to CURS (the Slovenian Customs Office).

Why choose Slovenia?!

  • 17% flat tax on profits for Limited Liability Companies
  • 100% deductible company costs
  • Strategic geographical position (EU)
  • Possibility to buy property all across Europe
  • Territory, Slavic language and culture
  • With a Slovenian-based business you can work across the entire European Union without VAT
  • Minor costs for company vehicle registration
  • Tax relief for equipment purchases
  • Low labour costs
  • Low energy costs
  • Very low country risk
  • Free flow of people and goods within the Schengen area