Tax rates in Slovenia
| Tax | Tax rate |
|---|---|
| Value Added Tax | Standard rate: 22% Reduced rate: 9.5% |
| Corporate Income Tax | 17.0% |
| Personal Income Tax | Progressive tax rate: 16%, 27%, 50% |
| Property Tax | 0.15% to 1.25% (Depends on the type and value of the property) |
| Social Security contribution | Employer contribution: 16.1% Employee contribution: 22.1% |
| Immovable property Transfer Tax | 2% |
| Payroll Tax | / |
| Capital Gains Tax | 0% – 25% |
| Gift Tax | 5% – 39% (with the exception for first line relatives and gifts over the amount of 5,000 EUR) |
| Motor Vehicle Tax | 0.5% – 31% of the selling price of the vehicle (depending on ecological contribution) |
Before starting a business in Slovenia you have to consider what are tax rates and which taxes have to be paid according to Slovenian legislation. As Business Taxes in Slovenia are considered:
- Value Added Tax (VAT) and
- Corporate Income Tax,
while each individual has to pay also personal income tax.
For identification purposes only each foreign citizen, who is opening a company in Slovenia needs to obtain Slovenian Tax Number – we can obtain it in your name as well.
Legal entities registered in Slovenia or foreign companies – be it from other EU Member States or from third party countries, have right to apply for VAT Registration number, in order to get tax refund in Slovenia, in case company pays VAT in Slovenia. In 2slovenia portal we assist in the procedure of obtaining VAT number in Slovenia, which means:
- We apply for VAT registration number in Slovenia
- As your accounting service we claim tax refund in Slovenia for our clients
The standard VAT rate in Slovenia is 22 % and 9,5 % reduced rate – latter applies to goods and services specially defined by the VAT Act.
Corporate Income Tax in Slovenia
Corporate Income Tax rate in Slovenia is 19 % – valid from 1st January 2017.
Income Tax in Slovenia is always calculated for the previous business year i.e. 1. January to 31. December.
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A foreign company carrying our business in Slovenia has to pay Corporate Income Tax, if their activities are performed through business unit.
There is also a special tax rate in Slovenia, which is 0 % for investment funds, pension funds and venture capital companies, if they fulfil certain conditions.
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Personal Income Tax in Slovenia
An individual’s income is taxable at a progressive rate of 16% – 50%.
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A foreign individual, having residence permit in Slovenia has to pay Personal Income Tax if they are present in Slovenia for more than 183 days in 12 months period. In order to become Slovenian tax resident, an application form has to be filed to the Tax Office.
Reliable information on taxation in Slovenia
Our services related to taxation in Slovenia encompass following fields:
- calculation of VAT, duties and other turnover taxes
- calculation of income tax and other tax deductions
- reduction of tax liabilities (for legal and natural persons)
- calculation of personal income tax and other taxes for natural persons,
- projections of tax returns (tax planning)
- analysis of business conditions and directions for future
- obtaining VAT registration number
- and other activities, directly or indirectly, related to taxes.
