What is DDPO (Corporate Income Tax)?
Davek od dohodkov pravnih oseb — Slovenia's corporate income tax. Statutory rate is 19%, but a temporary +3 percentage-point flood-reconstruction surcharge lifts the effective rate to 22% for tax years 2024 through 2028.
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Current Rate (Calendar year (default); companies may elect a different financial year with FURS approval)
22% effective (19% statutory + 3pp surcharge, 2024-2028)
Example
A Slovenian d.o.o. with €100,000 taxable profit pays €22,000 DDPO at the current effective rate, due within 3 months of year-end (31 March for calendar-year filers).
How DDPO (Corporate Income Tax) works in Slovenia
DDPO is charged on the worldwide taxable profit of resident companies (d.o.o. and d.d.). The statutory rate under ZDDPO-2 is 19%, but the ZORZFS reconstruction-fund law (passed after the August 2023 floods) adds a temporary 3 percentage-point surcharge, so the effective rate is 22% for 2024-2028, reverting to 19% from 2029 absent new legislation.\n\nThe annual return is filed via eDavki within 3 months of the financial year-end, with any balance due within 30 days of filing. Sole proprietors (s.p.), general partnerships (d.n.o.) and limited partnerships (k.d.) don't pay DDPO — their profit flows through to the owner's personal income tax (dohodnina) instead.
Related terms
Finančna uprava Republike Slovenije — Slovenia's tax authority, responsible for DDPO, DDV, dohodnina, payroll contributions and fiscal verification of invoices.
Družba z omejeno odgovornostjo — Slovenia's standard limited liability company. Minimum share capital €7,500 (minimum €50 per shareholder), 1 to 50 founders. A single-member d.o.o. is the same legal form as a multi-member one.
FURS's mandatory electronic filing system for DDPO returns, DDV-O VAT returns, REK-O payroll declarations and most other Slovenian tax filings.
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