Europe
Slovenia: tax at a glance
A eurozone member with the region's highest top personal rate, 50%. Corporate tax has been temporarily raised to 22% through 2028.
Worldwide (residence-based)
Last verified
Ways to relocate to Slovenia
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 50%Steeply progressive, rising to 50% on the top bracket.
- Corporate income
- 22%
- Capital gains
- 25% on a schedular basis, declining with the holding period to 0% after about 15 yrs
- VAT / DDV
- 22%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 22.1%
- Social security (employer)
- 16.1%
- Wealth tax
- None
- Inheritance / estate
- Progressive, based on the relation to the deceased, with spouses and children exempt
- Property tax
- A local land-use charge, known as NUSZ, plus a separate real estate tax.
- Other
- Corporate income tax rose from 19% to 22% for 2024-2028, to fund reconstruction after the 2023 floods.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
None. Notably, there is no tax exemption for digital nomads. The Financial Administration has confirmed that the immigration status carries no tax effect. A new individual investment account, the INR, launches in March 2026 and offers 15% on withdrawal before 15 years and 0% after.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.