Slovenia Tax & Investment Guides
16 guides covering Slovenia taxation, personal income tax (0–50%), corporate tax 19% (10% for small enterprises), VAT 22%, social contributions (22.1% employee / 16.1% employer), capital gains tax, property tax, and cross-border rules.
Personal Tax & Residency
Personal tax, filing, residency rules, and cross-border
Slovenia Cross-Border Tax Guide (2026 — WHT 25-0%, DTTs, Transfer Pricing, CFC Rules)
Slovenia cross-border taxation — withholding tax rates (dividends 25%, interest 25%, royalties 15%), over 60 DTTs, EU directives (Parent-Subsidiary, Interest & Royalties), transfer pricing, CFC rules, and exit tax.
Slovenia Personal Income Tax Guide (IIT 2026 — 0–50% Progressive Brackets, Allowances & Deductions)
Slovenia Individual Income Tax (IIT) — progressive rates 0%, 16%, 26%, 33%, 39%, EUR 8,755 threshold, general allowance EUR 4,600, higher allowances for lower incomes up to EUR 6,600, and social contributions. All amounts in EUR.
Slovenia Tax Filing Guide (2026 — e-Davki Portal, Deadlines, Corporate & Individual)
filing taxes in Slovenia — e-Davki FURS portal, individual deadline 31 July, corporate deadline 31 March, VAT monthly/quarterly, pre-filled returns, penalties, and payment methods.
Slovenia Tax Residency Guide (2026 — 183-Day Rule, DTTs, EU Residence)
Slovenia tax residency rules — 183-day physical presence test, centre of vital interests, EU residence implications, over 60 double tax treaties, and the impact on worldwide vs territorial taxation.
Wealth & Property Tax
Property tax, wealth tax, inheritance and gift tax
Slovenia Inheritance & Gift Tax Guide (2026 — 0% Spouse/Children, 5-10% Others, Exemptions)
Slovenia inheritance and gift tax — 0% for spouses and direct-line descendants, 5-10% for other recipients, no inheritance tax on direct family, exemptions for gifts between spouses, and filing requirements.
Slovenia Property Tax Guide (2026 — Transfer Tax 2%, Annual Property Tax)
Slovenia property taxes — transfer tax 2%, annual property tax approximately 0.15% (abolished for residential in 2023, replaced by new property tax regime), CGT on real estate, principal residence exemption.
Slovenia Wealth Tax Guide (2026 — No Wealth Tax, Only Property Charges)
wealth taxes in Slovenia — no net wealth tax exists. Only municipal property charges and transfer taxes apply. Comparison with other European wealth tax regimes.
Investment & Savings
Capital gains, dividends, interest, crypto, and investment income
Slovenia Capital Gains Tax Guide (2026 — 0% After 15 Years, 25% Securities, Exemptions)
Slovenia Capital Gains Tax (CGT) — 0% on shares held over 15 years, 25% on securities held under 15 years, 40% on real estate under 2 years, 25% on real estate 2-15 years, 0% on real estate over 15 years, principal residence exemption.
Slovenia Crypto Tax Guide (2026 — Capital Gains 25%, 0% After 15 Years, Mining)
Slovenia cryptocurrency taxation — crypto treated as capital assets, gains taxed at 25% (0% if held over 15 years), mining treated as business income, VAT treatment, and reporting via e-Davki.
Slovenia Investment Income Tax Guide (2026 — Dividends 25%, Interest 25%, CGT, WHT)
Slovenia investment income taxation — dividends 25% WHT (0% EU participation), interest 25% WHT (0% EU companies), capital gains 25% (0% after 15 years), withholding taxes, and DTT relief.
Business & Corporate Tax
Corporate tax 19% (10% small enterprise), R&D incentives
Slovenia Corporate Tax Guide (CIT 2026 — 19% Standard, 10% Small Enterprise Rate)
Slovenia Corporate Income Tax (CIT) — 19% standard rate, 10% for small enterprises (revenue under EUR 1M, 2 employees), tax depreciation, loss carry-forward, group taxation, and compliance. All amounts in EUR.
Slovenia R&D & Investment Incentives Guide (2026 — 100% R&D Deduction, 15% Tax Credit, 40% Investment Relief)
Slovenia R&D and investment incentives — 100% deduction of R&D costs, 15% R&D tax credit, 40% capital investment deduction, employment incentives, and qualifying conditions.
VAT & Indirect Tax
VAT 22%, reduced 9.5%, zero-rated exports
Employment & Social Charges
Social security contributions, pension system (ZPIZ)
Slovenia Pension Guide (2026 — Three Pillars, Retirement Age 65/60, ZPIZ)
Slovenia's pension system — three pillars (1st: state PAYG ZPIZ, 2nd: mandatory occupational, 3rd: voluntary supplementary), retirement age 65 men / 60 women, contribution rates, and pension taxation.
Slovenia Social Security Contributions Guide (2026 — Employee 22.1%, Employer 16.1%)
Slovenia social security contributions — employee rate 22.1% (pension 15.5%, health 6.36%, unemployment 0.2%), employer rate 16.1% (pension 8.85%, health 6.56%, unemployment 0.06%, injury 0.53%, maternity 0.1%).
Rental Income
Rental income tax at IIT rates, deductions, and rules