# 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)](https://www.fu.gov.si/))_
- **Individual taxation basis** — Residents taxed on worldwide income; non-residents taxed only on Slovenian-source income  _([Personal Income Tax Act (ZDoh-2)](https://taxsummaries.pwc.com/slovenia/individual/taxes-on-personal-income))_
- **Company taxation basis** — Resident companies taxed on worldwide income; non-residents on Slovenian-source income only  _([Corporate Income Tax Act (ZDDPO-2)](https://taxsummaries.pwc.com/slovenia/corporate/taxes-on-corporate-income))_
- **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))_