Slovenia

Amendments to standardised expenses regime

On 11 November 2025, the National Assembly of the Republic of Slovenia adopted the Act on the Right to Winter Allowance and the Reform of the Determination of the Tax Base Using Standardised Expenses (hereinafter referred to as 'ZPZR'). The amended provisions apply to tax periods beginning on or after 1 January 2026. 

ZPZR introduces a revised framework for the taxation of self-employed individuals applying the standardised expenses regime. In particular, it sets new conditions for the determination of the tax base, including revised thresholds for entry into and exit from the regime, as well as rules for re-entry following exit or cessation of activity.