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Tax regulations in Slovenia
Tax regulations in Slovenia
The regulation of tax in Slovenia depends on the nature and structure of business that a company performs.
All taxes, customs duties, excise duties and value added tax on imports are collected by the Financial Administration of the Republic of Slovenia.
Overview of standard tax rates in Slovenia
| VAT (Value Added Tax) | 22% standard rate; 9.5% reduced rate |
| Corporate Income Tax | 19% |
| Personal Income Taxes | progressive tax rates: 16%, 27%, 34%, 39% and 50% |
| Social Security Contributions | 16.1% paid by employer; 22.1% paid by employee |
| Tax Relief | - 100% of the amount invested in R&D - up to 40% of the amount invested in equipment and intangible long-term assets |
| Property Tax | 0% |
| Immovable Property Transfer Tax | 2% |
| Payroll Tax | abolished in 2009 |
| Capital Gains Tax | 0–25% (depending on a holding period) |
Taxes
Value added tax (VAT)
The Slovenian equivalent of VAT is DDV (davek na dodano vrednost). There are two rates of tax 22% and 9.5%. A person becomes liable for VAT when their business turnover exceeds EUR 50,000 within the previous 12-month period.
Corporate income tax
If you operate a business in Slovenia, you usually have to pay corporate income tax. If the head office of your company is in another country but you are doing business in Slovenia, you pay tax on income earned in Slovenia. The general tax rate in 2017 is 19%.
Personal income tax
Only sole traders and private individuals pay personal income tax. Private persons are individuals who carry out a specific trade (i.e. notaries, advocates, journalists).
Social security contribution
Social security contributions include payments for pension and disability insurance, health insurance, employment and maternity allowances.
Tax relief
Tax law in Slovenia allows tax relief on investments in elements of business research and development, on employment of the disabled, tax relief on student apprenticeships, on voluntary supplementary pension insurance and donations.
Tax on Transfer of Immoveable Property
This tax is charged on the selling price of a property at 2%, if no VAT was charged. The tax is payable by the seller unless agreed otherwise. There are exemptions for certain types of immoveable property.
Excise duties
Goods that have excise duties charged are tobacco products, alcohol and alcoholic beverages, energy products (mineral oils, natural gas, coal and coke) and electricity. Excise duties are paid on excisable goods produced in Slovenia, imported from third countries or acquired from another EU Member State, if they are intended for consumption in Slovenia.
Custom duties
Customs duties are charged on goods imported into the Community customs territory from third countries not belonging to that territory. The rates are laid down in the Common Customs Tariff of the Community and are applied in accordance with the common customs legislation of the EU.