Europe · Tax guide

Slovenia

Slovenia taxes company profits at 22% — temporarily raised until 2028 — charges VAT at 22%, and introduces mandatory B2B e-invoicing on 1 January 2028. Taxes are administered by the Financial Administration (FURS).

Updated 1 October 2026 · 9 of 10 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
22%

Temporarily raised for 2024–2028

VAT
22%

Reduced rates 9.5% and 5%

VAT registration
€60,000

Annual turnover

Withholding on payments abroad
15%

Dividends, interest and royalties

E-invoicing
1 January 2028

Mandatory B2B

Global minimum tax
15%

Groups with revenue of €750 million or more

Corporate income tax

Companies pay 22%, raised temporarily to fund reconstruction after the 2023 floods. The return is due three months after the year-end.

VAT and e-invoicing

VAT is 22%, with reduced rates of 9.5% and 5%. Registration is required once turnover exceeds €60,000 a year. B2B e-invoicing becomes mandatory on 1 January 2028.

Employers and property

Employers pay social security contributions of 16.1% of salary. Property sales outside VAT carry real property transfer tax of 2%.

Withholding tax and the global minimum tax

Dividends, interest and royalties paid abroad carry 15%, unless EU directives or a treaty reduce them. Related-party transactions must be at arm's length. Groups with revenue of €750 million or more are subject to the global minimum tax at 15%.

Key dates

  • By the last working day of the following monthVAT return
  • Three months after the year-endCorporate income tax return

Figures and sources

10 figures
  • Corporate income tax rate (temporarily raised for 2024–2028)22%
    ZDDPO-2 · Art. 60
    Checked against the official source
  • VAT standard rate22%
    ZDDV-1 · Art. 41
    Checked against the official source
  • Mandatory B2B e-invoicing1 January 2028
    E-invoicing law (2025) · Art. 28
    Checked against the official source
  • VAT reduced rates9.5% and 5%
    ZDDV-1 · Art. 41
    Checked against the official source
  • Annual turnover above which VAT registration is required (from 2025)€60,000
    ZDDV-1 · Art. 94
    Checked against the official source
  • Withholding on dividends, interest and royalties paid abroad15%
    ZDDPO-2 · Art. 70
    Checked against the official source
  • Global minimum tax rate15%
    Pillar Two law (2024)
    Checked against the official source
  • Group revenue for the global minimum tax€750 million
    Pillar Two law (2024)
    Checked against the official source
  • Employer social security contributions16.1%
    ZPSV
    Under professional review
  • Real property transfer tax (sales not subject to VAT)2%
    ZDPN-2
    Checked against the official source

Indicative only. This assessment is a high-level overview of tax obligations in Slovenia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a Slovenian tax adviser before making compliance decisions.