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 – 27.5% (depending on a holding period)|
|VAT (Value Added Tax)||22% - standard rate; 9.5% (including food, excluding beverages) and 5% (books) reduced rates|
|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%, 26%, 33%, 39% and 50%|
Source: Ministry of finance of Slovenia, 2020
Read the following document for detailed information regarding accounting & auditing.
The document has been prepared by the Centre for International Cooperation and Development.
Please find attached documents with specific information regarding taxation:
The documents have been prepared by the Centre for International Cooperation and Development.
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 2019
(including investment real properties)
Parts of building facilities and parts of investment real properties
|Equipment, vehicles, and machinery||20|
|Computers and computer 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