All legal entities, both national and international, shall be subject to Corporate Income Tax Act (CITA).
All legal persons carrying out commercial activities and having their head offices or place of effective management in Slovenia (partnerships and other corporate forms, investment funds, banks, insurance companies, cooperative enterprises, public enterprises and other legal persons) are subject to corporate income tax (taxation on worldwide income). Non-residents (legal persons who do not have their headquarters in Slovenia or their place of effective management in Slovenia) are subject to corporate income tax only if the income has its source in Slovenia.
There are a limited number of legal persons who are exempt from corporate tax for non-profit activities, for example: institutes, societies, foundations, religious communities, political parties, chambers or representative trade unions.
Corporate income tax is levied on the taxable profit of private companies at a rate of 17% for the year 2014. A special rate of 0% applies to investment funds, pension funds and insurance undertakings for pension plans, under certain conditions, as well as to venture capital companies which were set up by the Venture Capital Companies Act and prepare a separate tax statement just for that part of their activity.
A permanent establishment in terms of the law shall be a location, where the taxpayer entirely or partly performs its business activity in Slovenia. A legal person, whose seat or actual location of permanent performance of a business activity is on the territory of the Republic of Slovenia, shall be subject to unlimited tax liability.
Income originating in Slovenia includes income from real estate and rights in real property situated on Slovene territory, dividends paid by a resident of Slovenia, income from the sale or movables, located in Slovenia, income from the sale of securities and own shares in a company and all income gained in Slovenia.
The corporate income tax return (tax return) must be submitted to the competent tax administration office where you are entered in the tax register by 31 March of the current year for the previous year at the latest if your tax period is the same as the calendar year.
If the tax period is not the same as the calendar year, but the business year, you are obliged to submit the tax return within three months of the beginning of the current business year for the previous business year at the latest.
Tax returns are submitted in electronic form via the eTax system. In order to submit the form via this electronic system, you must obtain the appropriate digital certificate.
Corporate income tax does not apply to a sole trader who is a natural and not a legal entity.