Slovenia

At a glance

 

Corporate Income Tax Rate 20.0%
Tax rate applied on capital gains 20.0%*
Tax rate applied on branch profits 20.0%
   
Other taxes (e.g. local or state tax) levied on corporate profits? N.A.
   
Withholding taxes (standard rates) 15%
on dividends 15%**
on branch profit remittance N.A.
on interest 15%***
on royalties 15%****
   
Loss carry back period N.A.
Loss carry forward period

Unlimited

   
* 50% Examption may apply under certain conditions    
** Witholding tax may be mitigated under Double Tax Treaty or eliminated under EU Parent Subsidiary Directive  
*** Witholding tax may be mitigated under Double Tax Treaty or eliminated under EU Interest And Royalties Directive  
**** Witholding tax may be mitigated under Double Tax Treaty or eliminated under EU Interest And Royalties Directive 
 
 

Introduction

Slovenia, officially the Republic of Slovenia (Slovene: Republika Slovenija), is a country in Central Europe touching the Alps and bordering the Mediterranean. Slovenia borders Italy on the west, the Adriatic Sea on the southwest, Croatia on the south and east, Hungary on the northeast, and Austria on the north. The capital and largest city of Slovenia is Ljubljana. Slovenia covers an area of 20,273 square kilometres and has a population of 2.06 million. The majority of the population speaks Slovene, which is also the country's official language. Other local official languages are Hungarian and Italian. Slovenia is a member of the European Union, the Eurozone, the Organization for Security and Co-operation in Europe, the Council of Europe, NATO, UNESCO, WTO, OECD and UN. Per capita, it is the richest Slavic nation-state, and is 85.5% of the EU27 average GDP (PPP) per capita. (Source: Wikipedia)

Publications

CTA Members in Slovenia

Alan Maher Alan Maher
Telephone: + 386 (0) 1 600 30 92 E-Mail: alan.maher@corptax.org

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