Can I Claim Company Vehicle Costs as a Business Expense in Slovenia?
A company car available for private use creates a monthly taxable benefit-in-kind (boniteta) of 1.5% of the vehicle's acquisition value, taxed through the driver's payroll. Purely business-use vehicles are fully deductible with no benefit.
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What Financial Administration of the Republic of Slovenia (FURS) says
Dohodnina (personal income tax) bonitete rules for company-vehicle private use.
When you can claim
- A vehicle used 100% for business — running costs and depreciation fully deductible, no taxable benefit
- A vehicle available for private use — deductible for the company, but triggers a 1.5%/month benefit-in-kind for the driver, reducing over the vehicle's life (down to 10% of acquisition value from year 5 onward)
- Private use under 500km/month — the benefit base is reduced by 50%
- Electric company vehicles — the private-use benefit is 0% for 2025-2029, rising to 0.75%/month (half the standard rate) from 2030
When you cannot claim
- Assuming a company car is a tax-free perk if it's available for private use — it isn't, it's a taxed monthly benefit-in-kind
Good to know
Pro tip: An electric company car is a genuine near-term tax win — zero private-use benefit through 2029, versus 1.5%/month for a petrol or diesel equivalent.
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