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|
|Profit Repatriation Tax|
|Capital Gains Tax||0 – 25% (depending on a holding period)|
|VAT (Value Added Tax)||22% - standard rate; 9.5% - reduced rate|
|Immovable Property Transfer Tax||2%|
|Social Security Contributions||16.1% paid by employer; 22.1% paid by employee|
|Personal Income Taxes||progressive tax rates: 16%, 27%, 41% and 50%|
Source: Ministry of finance of Slovenia, 2018
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
(including investment real properties)
Parts of building facilities and parts of investment real properties
|Equipment, vehicles and machinery||20|
|Computers and computr equipment||50 |
(computer equipment, software and hardware)
|Breeding and working herds||20|
|Equipment and parts of equipment for research activities||33.3|
Source: Republic of Slovenia, National Assembly; Corporation Tax Act
Read the following document for detailed information regarding accounting & auditing.
The document has been prepared by the Centre for International Cooperation and Development.