Income tax rates in Slovenia

A firm operating a business in Slovenia usually has to pay corporate income tax. The general tax rate in Slovenia is 19%.

If a business trades in Slovenia but the head office of your company is in another country, you still have to pay tax on income sourced in Slovenia.

The corporate income tax return must be submitted to the tax office where you are registered by 31 March of the current year for the previous year's trading at the latest if your tax period is the same as the calendar year.

If the tax period relates to the business year, not the calendar year, you submit the tax return within three months of the beginning of the current business year for the previous business year.

Tax returns are submitted in electronic form via the eTax system. In order to submit the form via this electronic system, you must obtain the appropriate digital certificate.

Corporate income tax does not apply to a sole trader operating as an individual.