| Tax Base (?) Euro |
Tax Rate |
| Up to 8,021.34 |
16% |
| 8,021.34 to 20,400 |
27% |
| 20,400 to 70,907.20 |
41% |
| Over 70,907.20 |
50% |
The General Corporate Income tax Rate is 17%. The special tax rate 0% is used for Investment funds, pension funds, and venture capital companies if they fulfill special conditions.
Tax relief
100% of the amount invested in research and development subject to taxable base.
Tax Relief for employment
Taxable person employing younger than 26 years and older than 55 years who had prior to the employment had been registered with the unemployment service for the last six months and had not been in the last 24 months employed by this taxable person is entitled for deduction of 45% of salary.
Slovenia Income Tax Rate for Individual Tax Payers
Lowest Individual Tax Rate in Slovenia is 16% and Highest Rate is 50%
Residents
| Tax Base (?) Euro |
Tax Rate |
| Up to 8,021.34 |
16% |
| 8,021.34 to 18,960.28 |
27% |
| 18,960.28 to 70,907.20 |
41% |
| Over 70,907.20 |
50% |
All categories of income, except income from capital, rental income and income deriving from business for which the tax base is determined using lump-sum deductions, are annually aggregated and taxed synthetically at the following progressive rates:
Social Security Contribution
| Tax Base (?) Euro |
Employee (%) |
Employer (%) |
| Pension Insurance |
15.50% |
8.85% |
| Health Insurance |
5.96% |
5.96% |
| Un employment |
0.14% |
0.06% |
| Maternity Leave |
22.10% |
16.10% |
Both employers and employees pay compulsory security contributions.
The corporate tax rate is 17%. Taxable persons performing
non-profit activities are exempt. There is also a special rate
of 0% which, subject to certain conditions, may apply to
investment funds, pension funds, insurance undertakings for
pension plans, and qualified venture capital companies.
Compliance requirements for tax returns in Slovenia
Residents
Advance tax payments are usually made on a monthly basis,
these are withheld by employers when the salary is paid. If a
resident receives salary from a foreign entity, tax advances are
paid on the basis of a tax return. The tax assessment is issued
by the tax authorities in 15 days following the receipt of the
tax return.
The annual tax declaration has to be filed by 31 July of the
current year (if the preliminary tax assessment is not received
by 15 June) for the previous year. The tax authorities have to
issue a tax assessment by 31 October of the same year.
Non-residents
Non-residents are liable to income tax on income derived in
Slovenia. Tax payments are made on the basis of the tax return
filed with the tax authorities or the tax is withheld by the
payer of income. The tax paid is considered as a final tax.
Individuals
Tax Year is Calendar Year.
31 July. From 2008 on, the tax authorities are obliged to generate an annual tax assessment from their own information, to assess the tax and submit the assessment to the taxpayer. If the tax assessment has not been submitted to the taxpayer by 15 June, the taxpayer is obliged to file an annual income tax return by the end of July. The tax liability of the taxpayer will be calculated by the tax authorities (the tax assessment shall be issued by 31 October of the same year).