Europe · Central Europe / Alpine

Slovenia

The strongest passport in the region and the oldest eurozone membership in the east — paired with a 50% top rate, no investment route, and a new digital nomad permit that is a tax trap rather than a tax shelter.

Last verified July 2026184 visa-free destinations

Tax position

Income tax (top): 50% above EUR 82,346.23 — bands of 16/26/33/39/50%
Capital gains: 25% falling with holding period: 25% (0-5 years), 20% (5-10), 15% (10-15), 0% above 15 years. Final tax, not creditable. Crypto moved from exempt to a flat 25% on 1 January 2026.
Wealth tax: none
Inheritance tax: progressive, roughly 5-39% by order of succession; first order (children, spouse, cohabiting and registered partners) fully exempt; movables under EUR 5,000 exempt
Special regime: None. Notably there is NO tax exemption for digital nomads — the Financial Administration has confirmed the immigration status has no tax effect. A new individual investment account (INR) from March 2026 offers 15% on withdrawal before 15 years and 0% after.
Territorial: No — worldwide income taxed
CFC rules: Yes
Exit tax: No
CRS: Participating