Slovenia
Southern Europe · SI · 50 treaties
What are the main tax rates in Slovenia?
Slovenia has a top personal income tax rate of 50%, a corporate tax rate of 22%, and a standard VAT of 22%. Capital gains are taxed at 0%.
Tax profile
| Corporate income tax | 22% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 22% |
| Personal income (top rate) | 50% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Slovenia?
- You can become a tax resident in Slovenia after spending 183 days there.
- Does Slovenia have an exit tax?
- Yes, Slovenia has an exit tax.
- What is the tax treatment of cryptocurrency in Slovenia?
- Cryptocurrency is taxed specially in Slovenia with a headline rate of 50%, and long-term gains are not exempt.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- registered permanent residence in Slovenia
- more than 183 days in a calendar year
- center of personal and economic interests in Slovenia
- habitual abode in Slovenia
- Slovenian public employee employed abroad
- Slovenian resident employed in an EU institution/ECB/EIB/EIF/MEP role abroad
Leaving is not automatic: FURS examines the person’s circumstances on departure and issues a formal decision, so dropping below the day count alone may not end residence if personal/economic ties remain. There is no citizenship-based taxation or UK-style domicile tail, so cessation is usually possible once the facts support non-residence.
Source: Financial Administration of the Republic of Slovenia (FURS)
Tax treaty network (62)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 7% | 7% |
| Armenia | 10% | 10% | 5% |
| Austria | 15% | 5% | 5% |
| Azerbaijan | 8% | 8% | 10% |
| Belarus | 5% | 5% | 5% |
| Belgium | 15% | 10% | 5% |
| Bosnia and Herzegovina | 10% | 7% | 5% |
| Bulgaria | 10% | 5% | 10% |
| Canada | 15% | 10% | 10% |
| China | 5% | 10% | 10% |
| Croatia | 5% | 5% | 5% |
| Cyprus | 5% | 5% | 5% |
| Czechia | 15% | 5% | 10% |
| Denmark | 15% | 5% | 5% |
| Estonia | 15% | 10% | 10% |
| Finland | 15% | 5% | 5% |
| France | 15% | 5% | 5% |
| Georgia | 5% | 5% | 5% |
| Germany | 15% | 5% | 5% |
| Greece | 10% | 10% | 10% |
| Hungary | 15% | 5% | 5% |
| Iceland | 15% | 5% | 5% |
| India | 15% | 10% | 10% |
| Iran | 7% | 5% | 5% |
| Ireland | 15% | 5% | 5% |
| Israel | 15% | 5% | 5% |
| Italy | 15% | 10% | 5% |
| Japan | 5% | 5% | 5% |
| Kazakhstan | 15% | 10% | 10% |
| South Korea | 15% | 5% | 5% |
| Kosovo | 10% | 5% | 5% |
| Kuwait | 5% | 5% | 10% |
| Latvia | 15% | 10% | 10% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 15% | 5% | 5% |
| North Macedonia | 15% | 10% | 10% |
| Malta | 15% | 5% | 5% |
| Moldova | 10% | 5% | 5% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 15% | 5% | 5% |
| Norway | 15% | 5% | 5% |
| Poland | 15% | 10% | 10% |
| Portugal | 15% | 10% | 5% |
| Qatar | 5% | 5% | 5% |
| Romania | 5% | 5% | 5% |
| Russia | 10% | 10% | 10% |
| Singapore | 5% | 5% | 5% |
| Slovakia | 15% | 10% | 10% |
| Spain | 15% | 5% | 5% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 15% | 5% | 5% |
| Thailand | 10% | 15% | 15% |
| Turkey | 10% | 10% | 10% |
| Ukraine | 15% | 5% | 10% |
| United Arab Emirates | 5% | 5% | 5% |
| United States of America | 15% | 5% | 5% |
| Uzbekistan | 8% | 8% | 10% |
| Australia | 10% | 10% | 10% |
| Egypt | 13% | 13% | 15% |
| New Zealand | 15% | 10% | 10% |
| Republic of Serbia | 10% | 10% | 10% |
| United Kingdom | 15% | 5% | 5% |