SI · Europe · EUR
Slovenia
Tax rates
Income Tax
50%
Top rate, progressive scale
Corporate Tax
22%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
22%
Standard rate
Source: PWC Worldwide Tax Summaries — Slovenia (Corporate, Other taxes) · as of 2026-07-15Capital Gains Tax
25%
Source: PWC Worldwide Tax Summaries — Slovenia (Individual, Income determination) · as of 2026-07-15Crypto Tax
0%
Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Slovenia (Net wealth/worth tax rates) · as of 2026-07-15
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Slovenia using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 16% |
| EUR 9,721.43 | 26% |
| EUR 28,592.44 | 33% |
| EUR 57,184.88 | 39% |
| EUR 82,346.23 | 50% |
PIT is calculated under five progressive brackets, redetermined annually under the Personal Income Tax Act.
VAT
In practice
- Filing
The threshold for VAT registration is EUR 60,000, raised from EUR 50,000 effective 1 January 2025; it does not apply to foreign taxable persons, who must register regardless of turnover, and non-EU companies among them must appoint a fiscal representative. VAT returns are due by the last business day of the month following each tax period, or by the 20th of the month for intra-EU supplies of goods and EU business-to-business reverse-charge services.
Source: PWC Worldwide Tax Summaries — Slovenia (Corporate, Other taxes) · as of 2026-07-15
Capital Gains Tax
Capital gains on securities are taxed at a flat rate of 25%, which decreases with the holding period to 20% after five years, 15% after ten years, and 0% after fifteen years. The tax is treated as final for both residents and non-residents.
Crypto Tax
An individual's occasional gains from selling or exchanging virtual currency, including cryptographic tokens, are not subject to income tax, provided the virtual currency is not classifiable as a security, a company or cooperative share, an investment coupon, or a derivative financial instrument, and the trading is not carried out as a business activity. Cryptocurrency trading conducted as a business activity is instead taxed as business income.
Wealth Tax
No net wealth/worth tax levied in Slovenia. Slovenia's PWC individual country page has no dedicated 'Net wealth/worth taxes' subsection; PWC's consolidated cross-country chart marks Slovenia "NA" (not applicable).