Micro and small companies (based on criteria defined by Article 55 of the Companies Act) are required to submit data only once for three purposes at the same time: for statistics, publication and tax purposes. Medium-sized and large companies have to submit the data for statistics purposes and publication purposes separately.
A listed company must publish and file its annual report with Securities Market Agency and the Ljubljana Stock Exchange within four months following the end of the financial year. It shall also publish and file with the same authorities its half-year report for the first six months of its financial year as soon as possible, but no later than within two months after the end of this period.
Slovenia applies a reduced VAT rate of:
A motor vehicle tax applies to all vehicles that are registered for the first time in Slovenia. The liability is on the entity that imports the vehicle, with rates depending on fuel range, engine power, and emission of CO2 ranging from 0.5% to 31%. Furthermore, the government imposes an additional tax on motor vehicles with engine displacement above 2,500 cc with rates varying according to the size of the engine.
The R&D incentive allows for a 100% deduction of the amount invested in internal R&D activities and the purchase of R&D services. The investment incentive allows for a 40% deduction of the amount invested in certain prescribed equipment and intangible assets, excluding investments in real estate property. Additionally, a special incentive was introduced as part of the post-COVID-19 recovery plan, which allows for a 40% deduction of investment into AI technology, cloud computing, green technology, etc. However, the combined deduction can be used up to the maximum of 63% of the actual tax base.
Bad debt provisions are only tax-deductible if the amount does not exceed the lower of: (i) the arithmetic mean of the bad debts written-off in the past three tax periods, under certain conditions specified in the tax law, and (ii) 1% of taxable revenues of the tax period.
Under certain conditions, a tax-deductible allowance for voluntary supplementary pension insurance may apply (of up to 24% of compulsory contributions for pension and disability insurance for insured employees, capped at EUR 2,819.01/year/employee).
Charitable donations made for humanitarian, disabled, charitable, scientific, educational, medical, sports, cultural, ecological, and religious purposes to residents of Slovenia or of EU or EEA member states are deductible, up to 0.3% of the taxable revenues, plus an additional allowance of 0.2% of the taxable revenues for payments made for cultural purposes and to voluntary organisations that work for the public interest to protect the public from natural and other disasters. As from 1 January 2022, another tax allowance for sport purposes of 3.8% shall be recognised for payments or equivalents to providers of the top sport program for investing in such sport.
Tax losses may be carried forward to subsequent years without a limitation (but only up to a maximum of 63% of the actual tax base), whereas loss carrybacks are not permitted.
Currently, there is no specific tax levied on immovable property in Slovenia. However, a charge for the use of building land is levied on vacant and constructed building land owned by legal persons and individuals.
Social security contributions paid by the employer amount to 16.1% of the gross salary paid to employees, divided as follows: pension and disability insurance: 8.85%; health insurance: 6.56%; unemployment insurance: 0.06%; injury at work: 0.53%; parental insurance: 0.10%.
|Slovenia||Eastern Europe & Central Asia||United States||Germany|
|Number of Payments of Taxes per Year||10.0||13.9||10.6||9.0|
|Time Taken For Administrative Formalities (Hours)||233.0||226.2||175.0||218.0|
|Total Share of Taxes (% of Profit)||31.0||36.5||36.6||48.8|
Source: Doing Business - Latest available data.
|Personal Income Tax||Rate varies between 16% and 50% according to the amount of the income|
|From EUR 0 to 8,755||16%|
|From EUR 8,755 to 25,750.00||26%|
|From EUR 25,750.00 to 51,500.00||33%|
|From EUR 51,50.00 to 74,160.00||39%|
|Above EUR 74,160.00||45%|
|Capital gains, interest, dividends, and rental income||25% flat rate|
|Type of property and law||Validity||International Agreements Signed|
Industrial Property Act
Industrial Property Act
|10 years (renewable indefinitely)||
Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks
Industrial Property Act
|5 years (renewable, for a maximum of total 25 years)|
Copyright and related rights Act
|70 years after author's death||
WIPO Copyright Treaty
Public administration facilities are open Monday to Friday from 8 AM to noon and from 1 PM to 3 PM. On the other hand, private and international offices are open from 8 AM to 4 PM and, especially in bigger cities, from 9 AM to 5 PM.
Most shops are open Monday to Friday from 8 AM to 7 or 8 PM (sometimes even 9 PM) and on Saturdays from 8 AM to noon. Some large hypermarkets in major cities are open Monday to Saturday from 9 AM to 9 PM and on Sundays from 9 AM to 3 PM.
|New Year||1st and 2nd January|
|Slovene Cultural Day||8th February|
|Easter (Sunday and Monday)||Movable feast|
|Day of Uprising against (WW-II) Occupation||27th April|
|International Labour Day||1st and 2nd May|
|Statehood Day||25th June|
|Assumption Day||15th August|
|Reformation Day||31st October|
|All Saints Day||1st November|
|Independence and Unity Day||26th December|
|New Year||1 week between Christmas and New Year|
|1st May||1 week from 27th April to 2nd May|
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Latest Update: September 2023