- Income tax brackets updated
refreshed for tax year 2026: PIT brackets/rates, data year, verification date, filing deadline, inheritance headline, exit tax status, treaty count, sources and notes (uradni-list.si, taxsummaries.pwc.com)
SI
Slovenia
SI · SVN · #150 · 15 cities
Nomad score
63/100
Compare
Top income tax
50.0%
Worldwide system
Corporate tax
22.0%
DDV
22.0%
standard rate
Tax residency
183 days
59 tax treaties
Slovenia tax profile
Data year: 2026
- Tax system
- Worldwide Residents pay personal income tax on worldwide income; non-residents pay on Slovenia-source income. Employment and other ordinary income uses five progressive brackets (16–50% in 2026). Corporate income tax is 22% for 2024–2028 under the post-flood reconstruction law (statutory ZDDPO-2 rate remains 19%). Standard VAT (DDV) is 22%, with reduced rates of 9.5% and 5% on listed supplies.
- Top PIT rate
- 50.0%
- Corporate tax rate
- 22.0%
- DDV
- 22.0%
- Capital gains tax
- 25.0% Capital gains, dividends, interest and rental income are generally taxed at a flat 25% (final tax). The capital-gains rate falls by 5 percentage points for each full five years of holding (20% after five years, 15% after ten, 0% after fifteen). Bank deposit interest up to EUR 1,000 per year from EU-registered banks is exempt.
- Social security (employee)
- 22.1%
- Social security (employer)
- 16.1%
- Dividend withholding
- 25.0%
- Interest withholding
- 25.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 40.0%
- Treaty count
- 59
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 9,721 | 16.0% |
| EUR 9,721 | EUR 28,592 | 26.0% |
| EUR 28,592 | EUR 57,185 | 33.0% |
| 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
- An individual is resident with a formal tie (registered permanent residence in Slovenia, certain Slovenian public employees abroad, or former residents in EU institutions) or an actual tie (habitual abode, centre of personal and economic interests, or presence more than 183 days in the tax year).
- Exit tax
- Yes Corporate exit tax (ATAD) taxes unrealised gains (“hidden reserves”) when assets, a permanent establishment or tax residence are transferred cross-border, generally at the 22% CIT rate. Deferral in up to five annual instalments may be available when conditions are met (notably transfers within the EU/EEA).
- CFC rules
- Yes A foreign entity is a controlled foreign company when a Slovenian taxpayer alone or with associates holds more than 50% of voting rights, capital or profit rights and the entity’s actual corporate tax is below half the Slovenian tax that would apply. Passive income must be attributed unless substance or passive-income thresholds apply.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- July 31
Sources
- Pravilnik o dohodninski lestvici 2026 (Ur. l. RS 104/2025) (accessed Oct 9, 2026) Indexed 2026 PIT brackets and allowances under ZDoh-2
- FURS — inheritance tax (life event) (accessed Oct 9, 2026) Succession classes, exemptions for first-order heirs, EUR 5,000 movable-property threshold
- PwC Slovenia — taxes on personal income (accessed Oct 9, 2026) 2026 progressive PIT brackets (16–50%), worldwide taxation for residents
- PwC Slovenia — income determination (accessed Oct 9, 2026) 25% flat rate on dividends, interest and capital gains; holding-period CGT taper
- PwC Slovenia — tax administration (accessed Oct 9, 2026) Annual PIT return by 31 July when no preliminary assessment; capital-income deadlines
- PwC Slovenia — corporate taxes on income (accessed Oct 9, 2026) Temporary 22% CIT for 2024–2028 (ZORZFS); Pillar Two minimum tax
- PwC Slovenia — group taxation (accessed Oct 9, 2026) CFC rules and ATAD exit tax on hidden reserves
- PwC Slovenia — overview (accessed Oct 9, 2026) Headline rates, non-resident WHT 15%, inheritance 0–40%