Taxes & Accounting

Tax System


All taxes and duties are collected by the  Financial Administration of the Republic of Slovenia (FURS).


Overview of standard tax rates in Slovenia:

Corporate Income Tax


Tax relief:

  • 100% of the amount invested in R&D
  • up to 40% of the amount invested in equipment and intangible long-term assets  
Profit Repatriation Tax
  • 0% on dividends paid abroad for EU members;
  • 15% for other countries unless otherwise stated in a bilateral agreement
Capital Gains Tax0 – 25% (depending on a holding period)
VAT (Value Added Tax)22% - standard rate; 9.5% - reduced rate 
Property Tax0%
Immovable Property Transfer Tax2%
Social Security Contributions16.1% paid by employer; 22.1% paid by employee 
Personal Income Taxesprogressive tax rates: 16%, 27%, 41% and 50%

 Source: Ministry of finance of Slovenia, 2016


 List of bilateral agreements on avoidance of double taxation

Read more about Slovene tax system: