Source-cited draft: tax overview for Slovenia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Overview
Slovenia is a euro-area EU member state with a progressive personal income tax, a flat corporate income tax, and a full VAT system. Taxes are administered by the Financial Administration of the Republic of Slovenia (FURS).
Standard tax year
Calendar year (1 January to 31 December)Personal Income Tax Act (ZDoh-2)
Currency
Euro (EUR)Bank of Slovenia / euro adoption (2007)
Tax authority
Financial Administration of the Republic of Slovenia (FURS / Finančna uprava Republike Slovenije)Financial Administration Act (ZFU)View source ↗
Individual taxation basis
Residents taxed on worldwide income; non-residents taxed only on Slovenian-source incomePersonal Income Tax Act (ZDoh-2)View source ↗
Company taxation basis
Resident companies taxed on worldwide income; non-residents on Slovenian-source income onlyCorporate Income Tax Act (ZDDPO-2)View source ↗
Top personal income tax rate (2025)
50%Personal Income Tax Act (ZDoh-2)
Corporate income tax rate (2024-2028)
22%Corporate Income Tax Act (ZDDPO-2)
VAT in force
Yes — standard rate 22%Value Added Tax Act (ZDDV-1)
Personal income tax annual assessment
FURS issues an informative calculation (informativni izračun); if none received, taxpayer files by 31 July of the following year ((approx — confirm exact deadline))Tax Procedure Act (ZDavP-2)
Corporate income tax return deadline
Within 3 months of the end of the tax period (by 31 March for a calendar-year taxpayer)Corporate Income Tax Act (ZDDPO-2) / Tax Procedure Act (ZDavP-2)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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