Taxes and 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

17%

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

Taxes

Please find attached documents with specific information regarding taxation:

The documents have been prepared by the Centre for International Cooperation and Development.

More about VAT in Slovenia ...

Depreciation Allowances

The depreciation allowance on buildings and equipment is quite favourable. Depreciation and amortization may not exceed the level arrived at using straight-line depreciation and the maximum annual depreciation rates shown in table.

Maximum annual depreciation rates in 2016

Depreciation category%
Building projects3
(including investment real properties)

Parts of building facilities and parts of investment real properties

6
Equipment, vehicles and machinery20
Computers and computr equipment50
(computer equipment, software and hardware)
Long-term plantations10
Breeding and working herds20
Equipment and parts of equipment for research activities33.3
Other investments10

Source: Republic of Slovenia, National Assembly; Corporation Tax Act

Accounting

Read the following document for detailed information regarding accounting & auditing.

The document has been prepared by the Centre for International Cooperation and Development.

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