Slovenia
Southern Europe · SI · 50 treaties
Tax profile
| Corporate income tax | 22% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 22% |
| Personal income (top rate) | 50% |
| Capital gains | 0% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | Yes |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- registered permanent residence in Slovenia
- more than 183 days in a calendar year
- center of personal and economic interests in Slovenia
- habitual abode in Slovenia
- Slovenian public employee employed abroad
- Slovenian resident employed in an EU institution/ECB/EIB/EIF/MEP role abroad
Leaving is not automatic: FURS examines the person’s circumstances on departure and issues a formal decision, so dropping below the day count alone may not end residence if personal/economic ties remain. There is no citizenship-based taxation or UK-style domicile tail, so cessation is usually possible once the facts support non-residence.
Source: Financial Administration of the Republic of Slovenia (FURS)