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

19%

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 Tax 0 – 25% (depending on a holding period)
VAT (Value Added Tax) 22% - standard rate; 9.5% - reduced rate 
Property Tax 0%
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

List of bilateral agreements on avoidance of double taxation

 

 

 

Accounting

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

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

 

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 2019

Depreciation category%
Building projects 3
(including investment real properties)

Parts of building facilities and parts of investment real properties

6
Equipment, vehicles, and machinery 20
Computers and computer equipment 50 
(computer equipment, software, and hardware)
Long-term plantations 10
Breeding and working herds 20
Equipment and parts of equipment for research activities 33.3
Other investments 10

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

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