The government's policy is aimed at developing a favourable tax system and investment tax relief as well as striving to make the procedures as simple as possible. The 19 % corporate tax rate is among the lowest in the EU while the effective tax rate after all tax deductions could be much lower.
Corporate Income Tax | 19 % Tax relief: 1) on employment of certain group of workers; 2) 100 % of investments in R&D can be claimed for tax reduction up to 63% of the pre-tax profit in the first year, the remaining difference can be claimed over the next 5 years; 3) 40 % of the amount invested in digital transformation and green transition, but not exceeding the amount of the tax base of the given tax period. 4) 40 % of investments in equipment and intangible long-term assets can be claimed for tax reduction up to 63 % of the pre-tax profit in the first year, the remaining difference can be claimed over the next 5 years. |
Profit Repatriation Tax | 0% on dividends paid abroad for EU members;15% for other countries unless otherwise stated in a bilateral agreement |
Personal income tax | Progressive tax rates: 16 %, 26 %, 33 %, 39 %, and 50 % |
Income tax on interest, dividends and capital gains | 0 – 25.7 % capital gains (depending on a holding period) |
Property tax | 0 % |
Immovable Property Transfer Tax | 2 % |
VAT (Value added tax) | 22% - standard rate, 9.5% (including food, excluding beverages) and 5% (books) reduced rates |
Social security contributions | Employer: 16.1 % Employee: 22.1 %" |
No. of bilateral agreements on avoidance of double taxation | 60 |
All taxes and duties are collected by the Financial Administration of the Republic of Slovenia (FURS). Electronic interaction with taxpayers takes place through the e-tax portal, which enables convenient, simple and safe completion and submission of tax forms via electronic devices.
Please find attached documents with specific information regarding taxation:
A taxpayer may carry forward the loss incurred in one accounting period by reducing the tax base but only up to the amount of the tax base for the fiscal period.
The depreciation allowance on buildings and equipment is quite favourable. Depreciation and amortisation may not exceed the level arrived at using straight-line depreciation and the maximum annual depreciation rates shown in table right.
Read the document for detailed information regarding accounting & auditing.
Depreciation category | % | |
---|---|---|
Building projects | 3 | |
(including investment real properties) | (including investment real properties) | |
Parts of building facilities and parts of investment real properties | 6 | |
Equipment, vehicles, and machinery | 20 | |
Computers and computer equipment | 50 | |
(computer equipment, software, and hardware) | (computer equipment, software, and hardware) | |
Long-term plantations | 10 | |
Breeding and working herds | 20 | |
Equipment and parts of equipment for research activities | 33.3 | |
Other investments | 10 | |