Slovenia Tax Overview

Slovenian tax system at a glance

• 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))
• Individual taxation basis — Residents taxed on worldwide income; non-residents taxed only on Slovenian-source income (Personal Income Tax Act (ZDoh-2))
• Company taxation basis — Resident companies taxed on worldwide income; non-residents on Slovenian-source income only (Corporate Income Tax Act (ZDDPO-2))
• Top personal income tax rate (2025) — 50% percent (Personal Income Tax Act (ZDoh-2))
• Corporate income tax rate (2024-2028) — 22% percent (Raised from 19% to 22% for tax years 2024-2028 (post-flood reconstruction)) (Corporate Income Tax Act (ZDDPO-2))
• VAT in force — Yes — standard rate 22% percent (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))