Top income tax
50.0%
Worldwide system
Corporate tax
22.0%
DDV
22.0%
standard rate
Tax residency
183 days
60 tax treaties
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).
- 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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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 flags
Participation Exemption
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
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