Slovenia

Overview

Last reviewed - 04 August 2020

Slovenia, a country in Central Europe with a small coastline along the Adriatic Sea, is bordered by Italy to the west, Croatia to the south, Hungary to the east, and Austria to the north. It is subdivided into 212 municipalities, with Ljubljana as the capital. The official language of Slovenia is Slovene, and the currency is the euro (EUR).

Slovenia was part of the Austro-Hungarian Empire until its dissolution at the end of World War I. In 1918, the Slovenes joined the Serbs and Croats in forming the Kingdom of Serbs, Croats, and Slovenes, which was then named the Kingdom of Yugoslavia in 1929. After World War II, Slovenia became a republic of the renewed Yugoslavia, which broke away from the Soviet Union in 1948 and subsequently operated under a milder form of socialism. The Slovenes succeeded in establishing their independence in 1991 after a short ten-day war.

Historical ties to Western Europe, a strong economy, and a stable democracy have assisted in Slovenia's transformation to a modern state. Slovenia acceded to both the North Atlantic Treaty Organization (NATO) and the European Union (EU) in the spring of 2004. In July 2010, Slovenia signed the Organisation for Economic Co-operation and Development (OECD) convention and became a member of the OECD.

Slovenia became the first 2004 EU entrant to adopt the euro as its currency (on 1 January 2007) and has become a model of economic success and stability for the region. Slovenia has excellent infrastructure, a well-educated work force, and a strategic location between the Balkans and Western Europe.

PwC Slovenia’s team of 20 tax specialists provides comprehensive tax and legal advice and compliance services to local companies and foreign entities doing business in Slovenia. We have extensive experience in tax and related legislation and regulations. We provide taxation and general business advice on all aspects of inward investment into Slovenia, leveraging the knowledge and experience of the PwC network to advise on Slovenian and international laws and treaties affecting our clients' activities in Slovenia.

Our dedicated team of domestic and international tax specialists work together to help create value for our clients, people, and communities.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)

19

Corporate income tax (CIT) due dates
CIT return due date

By the end of the third month following the end of the tax year.

CIT final payment due date

CIT payments are due within 30 days of the (final) tax return submission.

CIT estimated payment due dates

Monthly or quarterly instalments.

Personal income tax (PIT) rates
Headline PIT rate (%)

50

Personal income tax (PIT) due dates
PIT return due date

31 July

PIT final payment due date

The final annual tax liability assessed has to be paid no later than 30 days after the final tax assessment is served to the taxpayer.

PIT estimated payment due dates

NP

Value-added tax (VAT) rates
Standard VAT rate (%)

22

Withholding tax (WHT) rates
WHT rates (%) (Div/Int/Roy)

Resident: NA;

Non-resident: 15 / 15 / 15

Capital gains tax (CGT) rates
Corporate capital gains tax rate (%)

Capital gains are subject to the normal CIT rate (19 %).

Individual capital gains tax rate (%)

27.5

Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)

NA

Inheritance and gift tax rates
Inheritance tax rate (%)

The tax rate depends on the amount and the line of succession, and can range from 0 % to 40 %.

Gift tax rate (%)

The tax rate depends on the amount and the line of succession, and can range from 0 % to 40 %.

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.