Slovenia's headline corporate income tax (CIT) rate is 22.
The headline personal income tax (PIT) rate is 50.
The standard VAT/GST (or equivalent consumption tax) rate is 22. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Slovenian tax resident if they have a formal residential tie (permanent residence in Slovenia, Slovenian public employee posted abroad, or former Slovenian resident now employed at an EU institution) or an actual residential tie (habitual abode, center of personal and economic interests, or presence exceeding 183 days in a taxable year in Slovenia). Presence under six months generally means non-resident status unless significant residential ties are established before the six-month mark. Residents are taxed on worldwide income; non-residents only on Slovenia-source income.
Slovenia's CFC regime (effective January 1, 2019) applies where a Slovenian taxpayer, alone or with related parties, holds direct or indirect participation of more than 50% of voting rights, capital, or profit entitlement in a foreign entity not subject to tax under Slovenia's Corporate Tax Act. Attributed income is included proportionally, with foreign losses excluded from the Slovenian taxable base and actually-paid foreign tax creditable to avoid double taxation. Slovenia is among the European countries whose CFC rules tax only the CFC's passive income rather than its full income.
Slovenia abolished its thin capitalization rule effective January 1, 2025 - there is currently no debt-to-equity ratio restriction on interest deductibility in Slovenia. Confirm whether a replacement interest-limitation mechanism (such as an ATAD-based EBITDA rule) has since been introduced, as this is a recent change worth monitoring.
Slovenia maintains double tax treaties with more than 60 countries.