Taxes

General overview of standard tax rates in Slovenia:

Corporate Income Tax

17%

Tax relief:

  • 100% of the amount invested in R&D
  • up to 40% of the amount invested in equipment and intangible long-term assets  

Profit Repatriation Tax

  • 0% on dividends paid abroad for EU members;
  • 15% for other countries unless otherwise stated in a bilateral agreement

Capital Gains Tax

0 – 25% (depending on a holding period)

VAT (Value Added Tax)

22% - standard rate; 9.5% - reduced rate 

Property Tax

0%

Immovable Property Transfer Tax

2%

Social Security Contributions

16.1% paid by employer; 22.1% paid by employee 

Personal Income Taxes

progressive tax rates: 16%, 27%, 41% and 50%

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