Slovenia Tax Rates 2026
Current Slovenian tax rates for individuals and companies, including 2026 personal income-tax brackets, corporate income tax, VAT, capital gains, dividends, social-security contributions and key filing rules.
Updated: 3 September 2026. Amounts and thresholds below are for the 2026 tax year unless stated otherwise.
Slovenia personal income tax rates for 2026
Slovenia applies progressive annual personal income-tax rates to the net annual tax base. For 2026, the official brackets are:
| 2026 net annual tax base | Tax calculation |
|---|---|
| Up to EUR 9,721.43 | 16% |
| EUR 9,721.43 to EUR 28,592.44 | EUR 1,555.43 + 26% of the amount above EUR 9,721.43 |
| EUR 28,592.44 to EUR 57,184.88 | EUR 6,461.89 + 33% of the amount above EUR 28,592.44 |
| EUR 57,184.88 to EUR 82,346.23 | EUR 15,897.40 + 39% of the amount above EUR 57,184.88 |
| Above EUR 82,346.23 | EUR 25,710.33 + 50% of the amount above EUR 82,346.23 |
2026 general personal allowance
The standard general personal allowance for 2026 is EUR 5,551.93. An additional general allowance may be available to taxpayers with total income below the statutory threshold of EUR 17,766.18, calculated under the official formula for 2026.
Self-employment and normalized expenses in 2026
Slovenia substantially changed the tax rules for taxpayers using normalized expenses from 2026. For qualifying taxpayers compulsorily insured on the basis of full-time self-employment for at least nine continuous months, the tax rate is 20% on the tax base up to EUR 72,000 and 35% on the part exceeding EUR 72,000.
Where that full-time insurance condition is not met, the 20% rate applies up to a tax base of EUR 33,000 and the 35% rate applies to the excess. Separate rules govern eligibility, recognized normalized expenses and entry or exit from the regime.
Tax residence and taxable income
Slovenian tax residents are generally subject to income tax on worldwide income, while non-residents are generally taxed on Slovenian-source income. Residence is determined under the Personal Income Tax Act and may also be affected by a double-tax treaty where a person has connections with more than one country.
Different categories of income are not always taxed through the progressive annual scale. Capital income, for example, is generally taxed separately as final tax.
Slovenia corporate income tax rate for 2026
The statutory general corporate income-tax rate is 19%. However, under the Reconstruction, Development and Provision of Financial Resources Act, corporate income tax is payable at 22% for the years 2024 through 2028. Accordingly, the effective general corporate income-tax rate for 2026 is 22%.
Resident companies are generally taxed on profits under Slovenian corporate-tax rules. Non-resident entities can be taxable on profits attributable to a Slovenian permanent establishment and on specified Slovenian-source income, subject to treaty relief and EU-law provisions.
Capital income, dividends and capital gains
Interest, dividends and capital gains of individuals are generally taxed separately from the annual progressive personal income-tax assessment. The general proportional rate for capital income is 25%, subject to specific exemptions and reduced rates based on the type of income and holding period.
For capital gains on real estate, the rate generally starts at 25%, falls to 20% after five years of ownership and to 15% after ten years, and no capital-gains tax is charged after 15 years, subject to the statutory conditions and any available exemptions.
From 2026, Slovenia also operates the Individual Investment Account regime. The first qualifying withdrawal after at least 15 years can be exempt where the statutory conditions are satisfied; in other cases, returns from the account are generally taxed at 15%.
Slovenia VAT rates in 2026
Slovenia's standard VAT rate is 22%. A reduced rate of 9.5% applies to qualifying goods and services listed in the VAT Act, and a special reduced rate of 5% applies to specified supplies such as certain books and publications.
| VAT category | Rate |
|---|---|
| Standard rate | 22% |
| Reduced rate | 9.5% |
| Special reduced rate | 5% |
Exports and qualifying intra-EU transactions may be zero-rated or exempt with the right to deduct input VAT where the statutory conditions are met.
Social-security contributions
For standard employment, published Slovenian rates include employer social-security contributions totaling approximately 16.1% and employee contributions totaling approximately 22.1%, before considering special reliefs, additional contributions or changes applying to a particular worker.
For payments from 1 March 2026 to 28 February 2027, the Financial Administration states that the minimum monthly contribution base for persons in employment is EUR 1,521.62.
Tax filing and payment
Slovenia operates prepayments and withholding for many types of income, especially employment income. The Financial Administration generally prepares an informative annual personal income-tax calculation from available data. Taxpayers must check the assessment and act within the prescribed deadlines where information is missing or incorrect.
Business taxpayers and companies generally submit tax calculations electronically through the eDavki system. Corporate income-tax calculations are generally filed within three months after the end of the tax period, subject to the applicable statutory and administrative rules.
Official Slovenia tax resources
Disclaimer: This page is a general informational overview. Tax liability can depend on residence, income classification, treaty provisions, exemptions, deductions, holding periods and later legislative amendments.