Page 53 - CEE Tax Guide 2025

VAT and other indirect taxes lists (IC report) are obligatory in Slovenia and
should be submitted by the 20th day of the month
The general tax rate is 22%; a reduced rate of 9.5% following the taxable period. Mandatory submission
applies to some goods, e.g. foodstuffs, water of records of VAT charged and VAT deduction records
supply, carriage of passengers and their personal by the deadline for submitting the VAT return
luggage, and a reduced rate of 5% applies to books (as of July, 1, 2025).
and newspapers, regardless of whether they are Other indirect tax types in Slovenia include excise
delivered on physical media or electronic forms. VAT- duty, insurance tax, tax on financial services, motor
vehicle tax, customs, etc.
VAT options in Slovenia Applicable / limits
Personal income tax /
Distance selling EUR 10,000/year The OSS
system is applicable from Social security system
July 1, 2021.
Call-off stock Personal income tax rates are progressive (16%, 26%,
33%, 39%, and 50%), and apply on active income
VAT group registration
sources. Capital and rental income is taxed at a flat
Cash accounting – yearly 400.000 rate (dividends at 25%, interest at 25%, capital gains
amount in EUR (approx.)
from 0% to 25%), depending on the holding period;
Import VAT deferment Yes, special treatment for rental income is taxed at 25%.
tax non-residents who use
a Slovenian VAT ID number. Social security contributions are applicable
on income from employment and are 16.10% for
Local reverse charge Certain ares. the employer and 22.10% for the employee. From
Option for taxation January 2024 onwards there is also a separate flat
monthly fee for mandatory medical insurance.
letting of real estate
Self-employed individuals (business income) pay
supply of used real estate
their own social security contributions depending
VAT registration EUR 60,000/year on the circumstances of the case. The examples
threshold below show the cost of the employer and the
employee in case of the minimum wage level and
exempt services include services of public interest, the average wage in the private sector. There
as well as banking services, insurance, investment- are a number of personal allowances that apply
related services, gambling, certain services provided individually depending on the personal status
by medical doctors and dentists, etc. EC Sales of the individual.

Wage related taxes in Slovenia Minimum wage Average wage in private sector***

in EUR in EUR
1,278 2,722
Total wage cost 1,484 116.00% 3,160 116.00%
Employer’s contribution** 206 16.10% 438 16.10%
Gross salary 1,278 100.00% 2,722 100.00%
Employees’ contributions** 282 22.10% 601 22.10%
Employees’ contributions** 35 3.00% 35 1.00%

Tax and surtax* 60 5.00% 351 13.00%
Net salary 901 70.00% 1,735 64.00%
* Tax base differs from the gross salary, deductions apply.
** In the case of a minimum wage, a higher calculation base must be used to calculate social security contributions. Flat EUR 37.17 monthly fee for mandatory medical as of March 2025.
*** Latest available information about average wages in the private sector is December 2024.

Matic Penko
Tax Manager
Phone: +386 40 534 521
E-mail: matic.penko@forvismazars.com

Central and Eastern European tax guide 2025 Forvis Mazars 53