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Slovenia Investment Income Tax Guide

Investment income in Slovenia is subject to withholding tax — dividends 25% (0% under EU Parent-Subsidiary Directive), interest 25% (0% for EU companies), royalties 15% (0-5% for EU). Capital gains on securities are taxed at 25% (0% if held over 15 years). All amounts in EUR.

Finančna uprava RS (FURS) administers investment income taxes. For related guidance, see our Capital Gains Guide → and Cross-Border Guide →.

Dividends

  • Withholding tax rate: 25% on dividend distributions to individuals and non-resident entities.
  • EU Parent-Subsidiary Directive: 0% WHT on dividends paid to qualifying EU parent companies (holding at least 10% for 24 months).
  • DTT relief: Reduced rates under Slovenia's extensive network of over 60 double tax treaties.
  • Dividends received by Slovenian individuals from Slovenian companies are subject to a final withholding tax of 25% (no further IIT filing required).

Interest

  • Withholding tax rate: 25% on interest payments to individuals and non-residents.
  • EU companies: 0% WHT on interest paid to qualifying EU companies under the Interest and Royalties Directive.
  • DTT relief: Reduced rates available under applicable treaties.
  • Interest paid by Slovenian banks to resident individuals may be subject to a final withholding tax, replacing the IIT obligation.

Royalties

  • Withholding tax rate: 15% on royalty payments to non-residents.
  • EU companies: 0% WHT for qualifying EU companies (Interest and Royalties Directive), or 5% in certain cases.
  • DTT rates: Typically 0-10% under Slovenia's tax treaties.

Capital Gains on Securities

  • General rate: 25% on gains from disposal of shares, bonds, ETFs, and mutual funds.
  • Holding period exemption: 0% if the security was held for more than 15 years.
  • Gains are calculated as the difference between sale proceeds and acquisition cost (including incidental costs).
  • Losses may offset gains in the same tax year.

Reporting

  • Investment income subject to final WHT is generally not required to be reported on the personal tax return.
  • Capital gains must be reported on the annual IIT return via e-Davki by 31 July.
  • Non-residents may reclaim excess WHT under DTTs by filing a refund application with FURS.