Si Tax Overview

---
name: si-tax-overview
description: "Slovenia tax overview for tax year 2026: who is taxed and on what, the 2026 income tax scale (16% to 50%) and general allowance, capital income at 25%, corporate income tax at 22% for 2024 to 2028, VAT at 22%, 9.5% and 5% with the EUR 60,000 small business exemption, social contribution rates, the 2026 rules for sole proprietors on normed expenses (ZPZR), the winter allowance, and the main filing dates. Use it as the first stop for any Slovenian tax question, then open the domain skill it points to. Trigger phrases: Slovenia tax overview, Slovenian taxes 2026, FURS, eDavki, dohodnina, DDPO, DDV, normiranec 2026. Out of scope (go to the sibling): slovenia-income-tax, si-corporate-income-tax, slovenia-vat-return, slovenia-social-contributions, slovenia-payroll, si-cross-border, si-transfer-pricing, slovenia-tax-optimization."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/si-tax-overview"
  jurisdiction: "SI"
  tax_year: "2026"
  last_updated: "2026-10-30"
---

# Slovenia Tax Overview (2026)

## Slovenian tax system at a glance

- **Overview.** Slovenia is a euro-area EU member state. It has a progressive personal income tax (dohodnina), a corporate income tax (davek od dohodkov pravnih oseb, DDPO) and VAT (davek na dodano vrednost, DDV) under the EU VAT directive. Taxes are administered by the Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije, FURS). Returns are filed on eDavki.
- **Tax year, individuals.** The calendar year (ZDoh-2 art. 15(1)). Income tax is set under the law in force on 1 January of the year (ZDoh-2 art. 2).
- **Tax period, companies.** The calendar year. A company may choose a business year that differs from the calendar year, of no more than 12 months (ZDDPO-2 art. 10(1) and (2)).
- **Currency.** Euro (EUR).
- **Tax authority.** FURS, with returns filed through eDavki.
- **Individuals: who is taxed on what.** A resident is taxed on income from Slovenian and foreign sources. A non-resident is taxed only on income with a source in Slovenia (ZDoh-2 art. 5). A person is resident if, among other tests, they have a registered permanent residence in Slovenia, have their habitual abode or centre of personal and economic interests there, or are present in Slovenia for more than 183 days in the tax year (ZDoh-2 art. 6). Detail: [slovenia-income-tax](slovenia-income-tax.md) and [si-cross-border](si-cross-border.md).
- **Companies: who is taxed on what.** A resident company is taxed on income from all sources. A non-resident is taxed on income with a source in Slovenia (ZDDPO-2 art. 4). A company is resident if it has its seat or its place of effective management in Slovenia (ZDDPO-2 art. 5(1)).

## Headline rates and amounts for 2026

| Item | Rate or amount | Source |
|---|---|---|
| Personal income tax scale, net annual base up to EUR 9,721.43 | 16% | FURS notice on the 2026 scale (15 Dec 2025), Pravilnik, Uradni list RS 104/25; ZDoh-2 art. 122 |
| EUR 9,721.43 to 28,592.44 | EUR 1,555.43 + 26% over 9,721.43 | same FURS notice |
| EUR 28,592.44 to 57,184.88 | EUR 6,461.89 + 33% over 28,592.44 | same FURS notice |
| EUR 57,184.88 to 82,346.23 | EUR 15,897.40 + 39% over 57,184.88 | same FURS notice |
| Over EUR 82,346.23 (top rate) | EUR 25,710.33 + 50% over 82,346.23 | same FURS notice |
| General allowance (splošna olajšava) | EUR 5,551.93, plus 20,832.39 minus 1.17259 times total income where total income is up to EUR 17,766.18 | same FURS notice; ZDoh-2 art. 111 |
| Interest, dividends and capital gains | 25%, final | ZDoh-2 art. 132(1) |
| Capital gains after 5 / 10 years of holding | 20% / 15% | ZDoh-2 art. 132(2) |
| Corporate income tax | 22% for 2024 to 2028 (the ZDDPO-2 rate is 19%) | ZORZFS art. 64(1); ZDDPO-2 art. 60 |
| VAT standard / reduced / special reduced rate | 22% / 9.5% / 5% | ZDDV-1 art. 41(1) and (2) |
| VAT small business exemption | turnover in Slovenia up to EUR 60,000 in the previous and current year; the exemption runs on in the year until turnover passes EUR 66,000 | ZDDV-1 art. 94(1) and (3) |
| Employee social contributions | 22.1% (pension 15.5%, health 6.36%, parental 0.10%, unemployment 0.14%) | ZPSV arts. 8, 11, 13 and 14 |
| Employer social contributions | 16.1% (pension 8.85%, health 6.56%, injury at work 0.53%, parental 0.10%, unemployment 0.06%) | ZPSV arts. 8, 11, 12, 13 and 14 |
| Long-term care contribution | 1% for each payer; 2% for the self-employed (s.p.) and for owner-managers | ZDOsk-1 art. 56(1) and (2) |
| s.p. on normed expenses: final tax, full-time self-insured for at least nine months of the tax year | 20% on a base up to EUR 72,000; EUR 14,400 + 35% on the base above | ZPZR art. 7(1), from tax year 2026 |
| s.p. on normed expenses: final tax, others | 20% on a base up to EUR 33,000; EUR 6,600 + 35% on the base above | ZPZR art. 7(1), from tax year 2026 |
| Winter allowance (zimski regres) | half the Slovenian minimum wage, paid in cash; tax-free up to that amount within the business-performance bonus cap | ZPZR arts. 2(1) and 4(1) |

## Points that changed for 2026

- **Corporate tax stays at 22%.** The temporary rate under the flood reconstruction law applies for 2024 to 2028 (ZORZFS art. 64(1)). See [si-corporate-income-tax](si-corporate-income-tax.md).
- **Normed-expense sole proprietors (normiranci).** From tax year 2026, ZPZR replaces the ZDoh-2 entry and exit tests and the flat 20% final tax (ZPZR arts. 6, 7 and 21(2)):
  - An s.p. may use normed expenses if the average revenue of the two previous years is not over EUR 120,000 (full-time self-insured for at least nine months in each year), EUR 50,000 (not full-time self-insured in those years) or EUR 85,000 (full-time self-insured in only one of the two years). The same averages force an exit to actual expenses (ZPZR art. 6(3) and (13)). An s.p. counts as full-time self-insured for nine months if insured for at least 75% of the minimum annual hours of full-time self-employed insurance (ZPZR art. 6(16)). If the s.p. traded for only part of either year, the average is adjusted pro rata to the trading period (ZPZR art. 6(4)); a year with no trading counts as zero revenue (ZPZR art. 6(14)).
  - The normed expenses themselves are unchanged: 80% of revenue up to EUR 60,000 for an s.p. full-time self-insured for at least nine months of the tax year; 80% up to EUR 12,500 and 40% from EUR 12,500 to 30,000 for others (ZDoh-2 art. 59(1) and (2); ZPZR art. 20).
  - The final tax is 20% up to a base of EUR 72,000 (EUR 33,000 if not full-time self-insured for nine months of the tax year) and 35% above, as a final tax (ZPZR art. 7(1) and (3)).
  - FURS confirmed on 16 October 2026 that ZPZR governs 2026. It said that a separate law, ZIURS, would change these rules from 1 January 2026 if it enters into force after a referendum (FURS news, 16 Oct 2026). The National Assembly has called that referendum for Sunday 6 December 2026 (OdZIURS, Uradni list RS 1692/2026 of 16 Oct 2026). Until the result is known, ZPZR is the law for 2026.
  - Planning detail: [slovenia-tax-optimization](slovenia-tax-optimization.md).
- **Winter allowance.** Employees are entitled to a winter allowance of half the minimum wage, paid within 18 days after the November pay period ends (ZPZR arts. 2(1) and 3(1)). It is not taxed up to that amount, counted together with any business-performance bonus within the ZDoh-2 art. 44(1)(12) cap (ZPZR art. 4(1)). See [slovenia-payroll](slovenia-payroll.md).

## Main filing dates for tax year 2026

| What | When | Source |
|---|---|---|
| Informative calculation of personal income tax (informativni izračun) sent by FURS | by 31 May 2027 | ZDavP-2 art. 267(3) |
| Objection to the informative calculation | within 15 days of delivery | ZDavP-2 art. 267(4) |
| No informative calculation received by 15 June 2027 | file a return by 31 July 2027 | ZDavP-2 art. 267(6) |
| s.p. annual tax return | by 31 March 2027 | ZDavP-2 art. 297(2) |
| s.p. election of normed expenses | by 31 March of the year concerned; a new business elects when it registers | ZDavP-2 art. 308(1) and (2) |
| Corporate income tax return, calendar-year company | within three months after year end: 31 March 2027 | ZDavP-2 art. 358(2) |

VAT periods and return dates are in [slovenia-vat-return](slovenia-vat-return.md). Monthly contribution and withholding dates are in [slovenia-payroll](slovenia-payroll.md) and [slovenia-social-contributions](slovenia-social-contributions.md).

## Where to go next

| Question | Skill |
|---|---|
| Personal income tax, allowances, capital income, rent | [slovenia-income-tax](slovenia-income-tax.md) |
| Company profit tax, reliefs, losses | [si-corporate-income-tax](si-corporate-income-tax.md) |
| VAT returns and registration | [slovenia-vat-return](slovenia-vat-return.md) |
| Contributions for employees and the self-employed | [slovenia-social-contributions](slovenia-social-contributions.md) |
| Monthly payroll and REK-O | [slovenia-payroll](slovenia-payroll.md) |
| Residence, withholding tax, treaties, exit tax | [si-cross-border](si-cross-border.md) |
| Related-party pricing | [si-transfer-pricing](si-transfer-pricing.md) |
| Setting up an s.p. or d.o.o. | [si-company-formation](si-company-formation.md) |
| s.p. against d.o.o., normed expenses | [slovenia-tax-optimization](slovenia-tax-optimization.md) |

## Sources

| Source | URL | Read on |
|---|---|---|
| Personal Income Tax Act (ZDoh-2), consolidated text NPB 36, arts. 2, 5, 6, 15, 59, 111, 122, 132 | https://pisrs.si/pregledPredpisa?id=ZAKO4697 | 2026-10-30 |
| Act on the Right to a Winter Allowance and the Reform of Normed Expenses (ZPZR), Uradni list RS 91/25 as amended by ZPZR-A 32/26, consolidated text NPB 1, arts. 2, 3, 4, 6, 7, 19, 20, 21; in force the day after publication on 19 Nov 2025 (art. 21(1)) | https://pisrs.si/pregledPredpisa?id=ZAKO9359 | 2026-10-30 |
| Act amending ZDoh-2 (ZDoh-2AB), Uradni list RS 104/24, consolidated text NPB 1, art. 23 | https://pisrs.si/pregledPredpisa?sop=2024-01-3309 | 2026-10-30 |
| FURS, notice on the 2026 income tax scale and allowances (15 Dec 2025) | https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx | 2026-10-30 |
| Decree calling the referendum on ZIURS (OdZIURS), Uradni list RS 1692/2026 of 16 Oct 2026, points I to IV | https://pisrs.si/api/uradni-list/objava/u20261692.pdf | 2026-10-30 |
| FURS news, normed expenses in 2026 and ZIURS (16 Oct 2026) | https://www.gov.si/novice/2026-10-16-ugotavljanje-davcne-osnove-z-normiranimi-odhodki-v-letu-2026-v-povezavi-z-interventnim-zakonom-ziurs/ | 2026-10-30 |
| Corporate Income Tax Act (ZDDPO-2), consolidated text NPB 23, arts. 4, 5, 10, 60 | https://pisrs.si/pregledPredpisa?id=ZAKO4687 | 2026-10-30 |
| Reconstruction, Development and Financing Act (ZORZFS), consolidated text NPB 4, art. 64 | https://pisrs.si/pregledPredpisa?id=ZAKO8910 | 2026-10-30 |
| VAT Act (ZDDV-1), consolidated text NPB 20, arts. 41 and 94 | https://pisrs.si/pregledPredpisa?id=ZAKO4701 | 2026-10-30 |
| Tax Procedure Act (ZDavP-2), consolidated text NPB 32, arts. 267, 297, 308, 358 | https://pisrs.si/pregledPredpisa?id=ZAKO4703 | 2026-10-30 |
| Social Security Contributions Act (ZPSV), consolidated text NPB 14, arts. 8, 11, 12, 13, 14 | https://pisrs.si/pregledPredpisa?id=ZAKO984 | 2026-10-30 |
| Long-Term Care Act (ZDOsk-1), consolidated text NPB 2, art. 56 | https://pisrs.si/pregledPredpisa?id=ZAKO8819 | 2026-10-30 |
| FURS, income from business activity (news list) | https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/dohodnina/dohodnina_dohodek_iz_dejavnosti/ | 2026-10-30 |

Not yet confirmed: the content of ZIURS and whether it enters into force for 2026 (it goes to a referendum on 6 December 2026; ZPZR applies unless ZIURS enters into force); the 2026 euro amount of the winter allowance (half of the 2026 minimum wage, which this skill does not restate); the flat monthly compulsory health contribution (OZP) amount, which is in slovenia-social-contributions.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-30. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `si-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/si-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.