Tax Guide

Slovenia corporate taxes

Slovenia taxes company profit at a temporary 22% rate (the 19% base rose to 22% for 2024–2028 to fund flood reconstruction). VAT is 22%, personal income tax is progressive to 50%, and social contributions are split fairly evenly between employer and employee. Filing runs through the FURS eDavki system; annual reports go to AJPES.

Currency EUR (€)Tax year Calendar year (or chosen financial year)EU member stateLast reviewed 2026-07-12
22%
Corporate income tax
Temporary (base 19%), 2024–2028
22%
VAT standard rate
Reduced: 9.5% and 5%
16–50%
Income tax
Five progressive brackets
25%
Dividend tax
Residents; 15% WHT non-residents
22.1%
Social — employee
Employer 16.1%
15%
Dividend WHT (non-resident)
0% EU parent-subsidiary

Company forms & registration

Companies register in the court register through the AJPES / SPOT one-stop point; beneficial owners go to the RDL register at AJPES.

Main legal formsd.o.o. (private limited), d.d. (joint-stock), s.p. (sole trader)[3][7]The d.o.o. is the default choice for most businesses.
Minimum share capitald.o.o.: €7,500; d.d.: €25,000[3][7]
Registers a new employer meetsCourt register / AJPES (incorporation, UBO) → FURS (tax & VAT)[7][4]

Other statutory requirements

Obligations beyond filing a tax return that every operating company must satisfy.

Beneficial owners (RDL)A person controlling more than 25%, filed with AJPES[7]Changes are reported within 8 days.
Annual report filingTo AJPES within 3 months (8 for public disclosure)[7]
E-invoicingMandatory for the public sector (e-SLOG); B2B from 2028[8]
Document retention10 years[2]

Corporate income tax (DDPO)

Rate22% (2026)[1][4]The 19% base rate is temporarily raised to 22% for 2024–2028 to fund flood reconstruction; it returns to 19% from 2029.
Pillar Two15% minimum for large groups[4]For groups with consolidated revenue above €750m.
Return & advancesReturn by 31 March; monthly or quarterly advances[4]The DDPO return is due 3 months after year end. Advances are monthly if the annual advance exceeds €400, otherwise quarterly.

Withholding taxes & dividends

Dividends, interest, royalties (non-residents)15%[1][4]EU parent-subsidiary exemption to 0% for a ≥10% holding held two years; the EU Interest & Royalties Directive removes withholding between associated companies.
Dividends to resident individuals25%[6]A flat final tax on capital income. Dividends between resident companies are generally exempt.

VAT (DDV)

Standard rate22%[2][5]
Reduced rates9.5% and 5%[2][5]9.5%: food, medicines, accommodation, transport. 5%: books and newspapers. 0% for exports and intra-EU supplies.
Registration threshold€60,000[5]Raised from €50,000 in 2025.
VAT returnMonthly (quarterly under €210,000) by month end[5]Due by the last working day of the following month (the 20th if an EU recapitulative statement is filed).

Payroll: income tax & social security

Income tax is progressive across five bands; the employer withholds it and pays social contributions alongside a larger employee contribution.

Income tax (dohodnina)16% → 50%[6]2026 bands: 16% / 26% / 33% / 39% / 50%, with a general allowance of €5,551.93.
Employee social security22.1% (+1% care)[6]Pension, health, unemployment and parental care; a 1% long-term care contribution was added from mid-2025.
Employer social security16.1% (+1% care)[6]
Minimum wage€1,481.88/month gross (2026)[6]
ReportingMonthly REK payroll forms via eDavki[6]Income tax and contributions are remitted around the tenth of the following month.

Other taxes companies meet

Real estate transfer tax2% on transfers not subject to VAT[4]
Financial services tax8.5% on financial-service fees[4]
Temporary bank levy0.2% of bank balance-sheet total[4]A 2024–2028 levy on banks that funds flood reconstruction.

Accounting & financial statements

Accounting standardsSlovenian Accounting Standards (SRS) or IFRS[3]IFRS is mandatory for listed companies, banks and insurers.
Annual reportTo AJPES within 3 months (8 for disclosure)[7]
Statutory auditMedium and large companies[3]Small companies are audited only if publicly traded; size thresholds rose for years from 2024.

Forms & filings

Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.

FormWhat it isWho filesFrequencyDeadlineFiled with
DDPOCorporate income tax return[4]Companiesannual31 March (calendar year)FURSeDavki
DDV-OVAT return[5]VAT-registered personsmonthlyLast working day of the following monthFURSeDavki
REKPayroll & contributions forms[6]All employersmonthlyAround the 10th of the following monthFURSeDavki
Annual reportAnnual report[7]CompaniesannualWithin 3 months (8 for disclosure)AJPESAJPES
RDLBeneficial owner register[7]All companiesper eventWithin 8 days of changeAJPESeRDL

Compliance calendar

The same filings grouped by rhythm — what recurs when.

monthly
  • DDV-OLast working day of the following month
  • REKAround the 10th of the following month
annual
  • DDPO31 March (calendar year)
  • Annual reportWithin 3 months (8 for disclosure)
per event
  • RDLWithin 8 days of change

Sources

Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.

  1. Corporate Income Tax Act (ZDDPO-2)PIS — Slovenian legislation register · law
  2. VAT Act (ZDDV-1)PIS — Slovenian legislation register · law
  3. Companies Act (ZGD-1)PIS — Slovenian legislation register · law
  4. Corporate income tax — guidanceFURS (Financial Administration) · authority
  5. VAT (DDV) — guidanceFURS (Financial Administration) · authority
  6. Personal income tax & contributionsFURS (Financial Administration) · authority
  7. Business register, annual reports & UBO (RDL)AJPES · register
  8. eInvoicing in SloveniaEuropean Commission · eu