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Europe

Slovenia

Currency

EUR

Corporate Tax

19%

Personal Income Tax

50%

VAT / GST

22%

Corporate Income Tax

Headline rate19%

Standard 19% (reduced from 22%); 0% on reinvested profit (under conditions).

Personal Income Tax

Top marginal rate50%

Top rate 50% above €72,000/year; 16-50% scale.

Value Added Tax / GST

Standard rate22%

Standard 22%; 9.5% and 5% reduced.

Withholding Taxes

Dividends

15%

Interest

15%

Royalties

15%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

~41% total (employer ~16.1% + employee ~22.1%, capped).

Wealth & Capital Taxes

Capital Gains Tax

0–30% (tapered by holding period)

Inheritance / Estate Tax

0–30% (exempt direct line)

Capital (Net Worth) Tax

0%

Property Tax

Property tax

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 3 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; annual return by 31 March following year
VAT / GSTMonthly, by 30th of following month

Tax Year

Calendar year

Notes

0% CIT on reinvested profit (RDIO). R&D and investment allowances.