Europe
Slovenia tax rates 2026
A eurozone member with the region's highest top personal rate, 50%. Corporate tax has been temporarily raised to 22% through 2028.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 50%Steeply progressive, rising to 50% on the top bracket. |
|---|---|
| Corporate income | 22% |
| Capital gains | 25% on a schedular basis, declining with the holding period to 0% after about 15 yrs |
| VAT / DDV | 22% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 22.1% |
| Social security (employer) | 16.1% |
| Wealth tax | None |
| Inheritance / estate | Progressive, based on the relation to the deceased, with spouses and children exempt |
| Property tax | A local land-use charge, known as NUSZ, plus a separate real estate tax. |
| Other | Corporate income tax rose from 19% to 22% for 2024-2028, to fund reconstruction after the 2023 floods. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
None. Notably, there is no tax exemption for digital nomads. The Financial Administration has confirmed that the immigration status carries no tax effect. A new individual investment account, the INR, launches in March 2026 and offers 15% on withdrawal before 15 years and 0% after.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Slovenia
The residency and citizenship routes that lead here, weighed against the tax picture above.