What is the corporate tax rate in Slovenia?
The statutory rate of Slovenian corporate income tax (DDPO) is 19%. A temporary 3 percentage point surcharge lifts the effective rate to 22% for tax years 2024 to 2028. The rate is due to revert to 19% from 2029 unless new legislation changes it.
Finn does your books in Slovenia
AccountsOS runs full accounting for Slovenia businesses, tax, deadlines and invoicing, in plain English. Ask Finn about yours, no signup needed.
Detailed Explanation
## The Two Numbers
Slovenia has a statutory corporate income tax rate of 19% under the corporate income tax act (ZDDPO-2). You will still see 19% quoted on many websites. It is not the rate most companies pay at the moment.
After the August 2023 floods, Slovenia introduced a temporary 3 percentage point surcharge under the reconstruction fund law (ZORZFS). This lifts the effective rate to 22% for tax years 2024 through 2028. For a current-year estimate, use 22%.
## What Happens After 2028
Under the current law the rate reverts to 19% from 2029. New legislation could change that, so it is worth checking each year rather than assuming.
## A Worked Example
A d.o.o. with €100,000 of taxable profit in a year covered by the surcharge owes €22,000 of DDPO at the 22% effective rate. At the 19% statutory rate the figure would be €19,000, which is why quoting the wrong rate understates the bill by €3,000.
## Who It Applies To
The rate applies to resident companies such as a d.o.o. and a d.d. on their worldwide taxable profit. Sole proprietors and partnerships are taxed through personal income tax instead.
## Planning
Because the surcharge is temporary, budgeting for 22% now is the safe approach. Finn uses the current effective rate when it estimates your DDPO from the ledger, and flags the figure as an estimate until the return is prepared.
Source: https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/davek_od_dohodkov_pravnih_oseb_ddpo
Real-World Examples
Budgeting a year of profit
A d.o.o. expects €100,000 of taxable profit. Setting aside 22% gives €22,000 for DDPO. Setting aside only the 19% statutory figure would leave the company €3,000 short when the return is filed.
Common Mistakes to Avoid
- Quoting 19% as the current rate when 22% is the effective rate for 2024 to 2028
- Assuming the surcharge is permanent, when the current law ends it after 2028
- Applying the corporate rate to a sole proprietor, who pays personal income tax instead
Frequently Asked Questions
Why is the Slovenian corporate tax rate 22% and not 19%?
A temporary 3 percentage point surcharge was added after the 2023 floods to fund reconstruction. It applies to tax years 2024 to 2028.
Does the higher rate apply to small companies too?
The surcharge is part of the effective rate for resident companies subject to DDPO. Check your specific position with your accountant if you believe a relief applies.
Practical Tips
- Use 22% in cash flow forecasts until 2028
- Put a reminder in your calendar to re-check the rate before the 2029 year
- Separate the tax provision from day-to-day cash so the payment is covered when due
Related Slovenia Questions
Ask Finn your Slovenia accounting questions
Finn knows Financial Administration of the Republic of Slovenia (FURS) rules and your specific business numbers. Get instant answers in plain English.
Try free for 14 days