Slovenia

Slovenian tax residents are liable to pay corporate income tax (CIT) on their worldwide income. Slovenian tax non-residents are taxed only on income from sources in Slovenia, including income earned through permanent establishments (PEs) in Slovenia.

Due to the floods causing highly material damage to Slovenian infrastructure in August 2023, the Slovene government passed a Law on reconstruction, development, and the provision of financial resources to finance the reconstruction of the infrastructure. One of the provisions of the Law is also an increase in the CIT rate to 22% (from 19%) for years 2024 to 2028. Thus, the prepayments made in FY24 shall be calculated based on the newly adopted CIT rate of 22%.

Non-profit taxpayers and charitable organisations, associations, foundations, etc. are exempt from CIT on their non-profit-making activities.

Investment funds, as well as pension funds and pension insurance companies, may be taxed at a rate of 0% if certain conditions are met.

Tonnage tax

A company may request to be subject to tonnage tax instead of CIT if it meets certain conditions (i.e. it operates in maritime transport in international shipping) and notifies the tax authorities in advance.

The tax base for tonnage tax is the sum of the tax bases for each of an entity’s ships that are included in the tonnage tax regime. The tax base for a particular ship is calculated by multiplying the number of ship operating days by the daily tax base shown in the following table:

Local income taxes

There are no municipal or local taxes on income in Slovenia.