Slovenia

Social security contributions

In addition to PIT, individuals must pay compulsory social security contributions. Both employer and employee must contribute. Contributions are withheld by the employer at the time of payment of income. Self-employed persons must pay income tax and social security contributions themselves. The basis is the gross amount of income. The types of contributions are generally as follows:

Payers of tax are obligated to pay social security contributions on the day of payment of wages or salaries.

In addition to the social security contributions stated above, individuals also pay a compulsory health contribution, introduced in 2024, the amount of which is subject to periodic adjustment based on the growth of the average gross salary in Slovenia. For the period from March 2026 until February 2027, this amounts to EUR 39.36 per month.

Furthermore, a compulsory long-term care contribution was introduced as of 1 July 2025. The contribution is calculated at a rate of 1% of the gross salary for employees and an additional 1% payable by employers. For self-employed individuals, the contribution amounts to 2% of the relevant base.

Consumption taxes

Value-added tax (VAT)

A basic VAT rate of 22% applies to all taxable supplies. A lower VAT rate of 9.5% applies to certain supplies.

See the Other taxes section in the Corporate tax summary for more information.

Special tax for work contracts

The payer is obligated to pay a special tax at a rate of 25% of the gross amount payable to individuals who are working for the payer (legal entity or natural person) on the basis of single work or service contract. The tax payment should be made within thirty days of the income payment to the individuals.