🇸🇮 Slovenia
SI / SVN #150
Nomad Score
65.0
Cities
15
Region
European Union,
Balkans,
Mediterranean,
Slavic Countries,
Danube Region,
Alpine Countries,
Remote Work Friendly Countries,
Coworking Hotspots,
Adriatic,
Europe,
Europe,
Central Europe
Currency
EUR
🇸🇮 SLOVENIA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Top PIT Rate
50.0%
Corporate Tax Rate
22.0%
DDV
22.0%
Capital Gains Tax
25.0%
25% standard, reduces by 5pp per 5 years held (0% after 15 years for non-related party).
25% standard, reduces by 5pp per 5 years held (0% after 15 years for non-related party).
Social Security (Employee)
22.1%
Social Security (Employer)
16.1%
Dividend Withholding
25.0%
Interest Withholding
25.0%
Royalty Withholding
15.0%
Inheritance Tax
14.0%
Treaty Count
60
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 9,721 | 16.0% | -- |
| EUR 9,721 | EUR 28,593 | 27.0% | -- |
| EUR 28,593 | EUR 57,185 | 34.0% | -- |
| EUR 57,185 | EUR 82,346 | 39.0% | -- |
| EUR 82,346 | and above | 50.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if permanent home or habitual abode (183+ days) in Slovenia
Exit Tax
No
CFC Rules
Yes
CFC rules under ATAD implementation
CFC rules under ATAD implementation
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 31
📚 SOURCES
-
PwC Slovenia Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, DDV, social security
🔗 RELATED
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