ePrivacy and GPDR Cookie Consent by TermsFeed Generator

Taxes and accounting


COMPETITIVE TAX REGIME
Taxation overview | Accounting | Related links

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 by country, 2023

Source: OECD, 2023

TAXATION OVERVIEW

Overview of standard tax rates

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
Source - Ministry of Finance, 2024

Filing taxes with convenience

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.

Taxes

Please find attached documents with specific information regarding taxation:



Loss Carried Forward

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.


ACCOUNTING

Favourable Depreciation Allowances

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.

Essential Accounting Information

Read the document for detailed information regarding accounting & auditing.

Depreciation categories

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
Source - Republic of Slovenia, National Assembly; Corporation Tax Act

Related links

Pointers for establishing a company in Slovenia

STARTING BUSINESS FAST AND SIMPLE

Economy data about Slovenia

THE RIGHT INGREDIENTS FOR SUCCESS

Get all the incentives for investment in Slovenia

PROVIDING THE RIGHT INCENTIVES

Terms of use |Privacy policy | Financed by the Ministry of Economy, Tourism and Sport © SPIRIT Slovenia 2022