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Slovenia Income Tax Rate for 2017, 2016, 2015, 2014, 2013

Slovenia Personal Income tax Rate 2016

 

Tax Base () Euro

 

Tax Rate

 

Up to 8,021.34

 

16%

 

8,021.34 to 20,400

 

27%

 

20,400 to 70,907.20

 

41%

 

Over 70,907.20

 

50%

 

 

 

Slovenia Corporate Income tax rate 2016

The General Corporate Income tax Rate is 17%. The special tax rate 0% is used for Investment funds, pension funds, and venture capital companies if they fulfill special conditions.

Tax relief

100% of the amount invested in research and development subject to taxable base.

Tax Relief for employment

Taxable person employing younger than 26 years and older than 55 years who had prior to the employment had been registered with the unemployment service for the last six months and had not been in the last 24 months employed by this taxable person is entitled for deduction of 45% of salary.

Slovenia Income Tax Rates for 2014 and Deductions

Slovenia Income Tax Rate for Individual Tax Payers

Lowest Individual Tax Rate in Slovenia is 16% and Highest Rate is 50%

Residents

 

Tax Base () Euro

 

Tax Rate

 

Up to 8,021.34

 

16%

 

8,021.34 to 18,960.28

 

27%

 

18,960.28 to 70,907.20

 

41%

 

Over 70,907.20

 

50%

 

All categories of income, except income from capital, rental income and income deriving from business for which the tax base is determined using lump-sum deductions, are annually aggregated and taxed synthetically at the following progressive rates:

Social Security Contribution

 

Tax Base () Euro

 

Employee (%)

 

Employer (%)

 

Pension Insurance

 

15.50%

 

8.85%

 

Health Insurance

 

5.96%

 

5.96%

 

Un employment

 

0.14%

 

0.06%

 

Maternity Leave

 

22.10%

 

16.10%

Both employers and employees pay compulsory security contributions.

 

Corporate Tax Rates in Slovenia

The corporate tax rate is 17%. Taxable persons performing non-profit activities are exempt. There is also a special rate of 0% which, subject to certain conditions, may apply to investment funds, pension funds, insurance undertakings for pension plans, and qualified venture capital companies.

Compliance requirements for tax returns in Slovenia

Residents
Advance tax payments are usually made on a monthly basis, these are withheld by employers when the salary is paid. If a resident receives salary from a foreign entity, tax advances are paid on the basis of a tax return. The tax assessment is issued by the tax authorities in 15 days following the receipt of the tax return.

The annual tax declaration has to be filed by 31 July of the current year (if the preliminary tax assessment is not received by 15 June) for the previous year. The tax authorities have to issue a tax assessment by 31 October of the same year.

Non-residents
Non-residents are liable to income tax on income derived in Slovenia. Tax payments are made on the basis of the tax return filed with the tax authorities or the tax is withheld by the payer of income. The tax paid is considered as a final tax.

Slovenia Dates of filing Returns / Reporting and Payment

Individuals

Tax Year is Calendar Year.

31 July. From 2008 on, the tax authorities are obliged to generate an annual tax assessment from their own information, to assess the tax and submit the assessment to the taxpayer. If the tax assessment has not been submitted to the taxpayer by 15 June, the taxpayer is obliged to file an annual income tax return by the end of July. The tax liability of the taxpayer will be calculated by the tax authorities (the tax assessment shall be issued by 31 October of the same year).

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