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Taxation

The Tax Administration of the Republic of Slovenia (DURS-Davčna uprava RS) collects all taxes, except for customs duties,excise duties and value added tax on imports, which are collected by the Customs Administration of the Republic of Slovenia (CURS-Carinska uprava RS).

Overview of standard tax rates in Slovenia - 2014

VAT (Value Added Tax) 22% - standard rate; 9.5% - reduced rate
Corporate Income Tax 17%
Personal Income Taxes progressive tax rates: 16%, 27%, 41% and 50%
Contractual Work Tax 25%
Social Security Contributions 16.1% paid by employer; 22.1% paid by employee
Tax Relief

- 100% of the amount invested in R&D

- Up to 40% of the amount invested in equipment and intangible long-term assets

Property Tax-for business premises varies from 0,40% to 0,75%
Immovable Property Transfer Tax 2%
Capital Gains Tax 0 – 25% (depending on a holding period)

Source: Ministry of finance of Slovenia, 2013 (investslovenia.org)