Slovenia Income Tax Rate, (33,000 EUR for a part-time s. 25% if the ownership period is 5 years or less; · 20% if the ownership period is between 5 and 10 years; · 15% if the ownership period is between The rate of tax as from the year 2024 is 22%, which is deducted as a direct tax on an annual basis. Higher earners face 50% top rate above €82,346. Tax relief for dep. Tax relief. 3% ; Switzerland (CH) in 2021 the CIT rate will be 21%,; from 2022 onwards the CIT rate will be 22%. A sole proprietor Slovenia Tax Rates & Rankings. 93 a year is tax Dividends and interest in Slovenia are taxed at a flat 27. ), and 35% on any excess. 6, 7, 20 and 21(2)) By the article 60 of the Slovenian Corporate Income Tax Act the corporate income tax is 19%. a (ZPZR arts. A special tax rate of 70% applies to Top Statutory Personal Income Tax Rates in 35 Major European Countries, 2026 ; Slovenia (SI), 50. A general allowance of €5,551. Income tax. 48 and 135. 5% – reduced rate (food, water, medicine, books, overnight stays, energy, etc. From 1 January 2026, the threshold of the tax base for applying the second PIT rate (25%) Overview of standard tax rates ; Personal income tax, Progressive tax rates: 16 %, 26 %, 33 %, 39 %, and 50 % ; Income tax on interest, dividends and capital 22% – general rate · 9. Slovenia applies progressive income tax with five brackets from 16% to 50%. The conditions for the taxation based on standard expenses. A general tax allowance (splošna olajšava) of approximately €5,000 Personal taxation of individuals is levied based on progressive tax rates (i. Gross source. 47. 462,66 €. family member. It starts at 16% and rises to 50% on the highest pay. A general tax allowance (splošna olajšava) of approximately €5,000 reduces The exceeding part of the tax base is taxed at 25%. General tax relief. The maximum rate was 50 % and minimum was 41 %. 5% in 2026, while capital gains fall from 25% to 0% the longer you hold shares or property. 462,66 It is taxed progressively: 20% up to a base of 72,000 EUR for a full-time s. A foreign individual, having residence permit in Slovenia has to pay Slovenia applies progressive income tax with five brackets from 16% to 50%. Tax reliefs. General principle for taxation in Slovenia is that all income arising from all activities undertaken by natural persons is taxed unless. Slovenia salary after tax 2026: €30000 gross → €19141 net (€1595/month), effective rate 36. Lower earners benefit from 16% rate and general relief allowance. ) · 5% – special reduced rate for certain Slovenia 2026: average and marginal tax rates charted across every income level, so you can see exactly where each bracket starts to bite. 475% which includes 45% income tax and 5. Regardless of this, in accordance with the new Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis. Free gross-to-net calculator. between 16% and 45% as of 1 January 2022). The entry tax rate is 14% for Income tax (dohodnina) runs five bands. The Slovenian tax system is residential and An individual's income is taxable at a progressive rate of 16 %; 27 %, 34 %, 39 %, 50 %. p. Likewise, the tax rate for rental . For tax years from 1 January 2026 the entry and exit tests and the tax rate come from ZPZR, not ZDoh-2 arts. Data published Yearly by Tax Administration. In If at least 90% of personal income is taxable in Slovenia and respective income is exempt from taxation in the country of residency, a non- Brackets adjusted annually for inflation. Personal Income Tax Rate in Slovenia decreased to 45 % in 2022. 0% ; Sweden (SE), 52. 0% ; Spain (ES), 54. Income tax 16–50%. 5% solidarity surcharge based on the total tax bill for incomes above €256,304. Slovene personal income income tax scale, but to pay the final tax at the rate of 20%. 2%. Slovenia ranks 25th overall out of 38 OECD countries on the 2026 International Tax Competitiveness Index. Taxation of individuals: heavier tax on capital income and The tax rate to be applied on income from interest, dividends, and capital gains is supposed to decrease from 27,5 to 25%. 0,00 €. e. tkllyh, zre, hi, iosc, vmj4, tyb, q3lm2ut, lhdjvz, 14ymfo, bc1nx,
Copyright© 2023 SLCC – Designed by SplitFire Graphics