Imposte e contabilita
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04/03/13
Tax System
All taxes are collected by the Tax Administration of the Republic of Slovenia (DURS), except for customs duties, excise duties and value added tax on imports, which are collected by the Customs Administration of the Republic of Slovenia (CURS).
List of bilateral agreements on avoidance of double taxation
Overview of standard tax rates in Slovenia:
Corporate Income Tax | 17% (down to 16% in 2014 and 15% by 2015) |
|---|---|
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; |
Capital Gains Tax | 0 – 25% (depending on a holding period) |
VAT (Value Added Tax) | 20% - standard rate; 8.5% - reduced rate |
Property Tax | 0% |
Immovable Property Transfer Tax | 2% |
Social Security Contributions | 16.1% paid by employer; 22.1% paid by employee |
Payroll Tax | abolished in 2009 |
Personal Income Taxes | progressive tax rates: 16%, 27%, 41% and 50% |
Source: Ministry of finance of Slovenia, 2013