TKEG Expat™ (Test) Slovenia Corporate Tax Guide

Slovenia's VAT system aligns with the EU Directive 2006/112/EC, applying a standard VAT rate of 22% on most taxable supplies. There are reduced VAT rates as well, with a 9.5% rate applicable to foodstuffs, medical supplies, public hygiene services, and certain cultural and transport services. A super-reduced VAT rate of 5% applies to books and newspapers, both physical and digital, from January 2020. Companies in Slovenia with a turnover exceeding EUR 50,000 must register for VAT, while non-EU businesses require a fiscal representative to comply with VAT obligations. VAT returns must be submitted for each period, and electronic submissions are mandatory.

Slovenia's standard corporate income tax (CIT) rate is 22% for years 2024 to 2028, temporarily increased from 19% to fund post-August-2023 flood reconstruction, as confirmed by the Slovenian Tax Authority. Small companies meeting specific conditions may qualify for reduced rates or exemptions. Non-profit organisations, charitable entities, foundations, and associations are exempt from CIT on non-profit activities. Investment funds and pension funds/pension insurance companies may qualify for a 0% CIT rate under certain conditions. A tonnage tax regime is available for companies engaged in maritime transport in international shipping, with tax base calculated by multiplying ship operating days by daily rates per net tonnage bracket. Companies must file their CIT returns by the end of the third month following the tax year. Advance CIT payments are made monthly or quarterly by installment. Slovenia has enacted the OECD Pillar Two Minimum Tax Act (ZMD), effective 2024, ensuring a 15% global minimum tax for large multinational and domestic groups, with top-up tax calculated under IIR, UTPR, and QDMTT rules. All constituent entities in Slovenia must submit a GloBE Information Return regardless of top-up tax liability.

Slovenia's personal income tax (PIT) uses a progressive bracket system for employment and business income in 2025. Tax brackets: 0-9,210 EUR → 0%; 9,210-27,089 EUR → 26%; 27,089-54,178 EUR → 33%; 54,178-78,016 EUR → 39%; above 78,016 EUR → 50%. A flat rate of 25% applies to capital gains, interest, dividends, and rental income. The capital gains tax rate decreases according to the holding period of the asset. Residents are taxed on worldwide income; non-residents are taxed only on Slovenian-sourced income. Tax returns are due by the end of the third month following the tax year.

In Slovenia, capital gains for corporations are subject to the standard Corporate Income Tax (CIT) rate of 22% (2024-2028). For individuals, capital gains are taxed at a flat rate of 25%, with the tax rate decreasing according to the length of the holding period of the asset. Capital gains, along with interest, dividends and rental income, are subject to the flat 25% rate separate from the progressive PIT brackets. This framework ensures appropriate taxation of investment returns while maintaining a competitive tax environment.

[color=rgb(70, 70, 70)]Environmental tax is charged on carbon dioxide (CO2) emissions, waste disposal, lubricating oils and fluids, used tyres, and used motor vehicles.[/color]