Slovenia corporate tax rate
Slovenian corporate income tax under ZDDPO-2.
| Current value | 22 percent |
|---|---|
| In force from | 2024-01-01 |
| In force until | 2028-12-31 |
| Official source | Zakon o davku od dohodkov pravnih oseb (ZDDPO-2) |
| Last verified | 2026-07-30 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Secondary-confirmed, and two items were not verified: whether the ZDDPO-2V amendments published in Uradni list RS 85/2025 and applying from 2026-01-01 altered the rate or the sunset, and the minimum-tax-base and Pillar Two top-up positions. |
| Provenance | source fingerprint |
What this value means
22% from 2024-01-01. IMPORTANT: this increase from 19% was enacted to fund reconstruction after the 2023 floods and is TIME-LIMITED to tax years 2024 to 2028, reverting to 19% in 2029 - which is why an effective_to is set. No reduced or small-company rate applies. Secondary-confirmed, and two items were not verified: whether the ZDDPO-2V amendments published in Uradni list RS 85/2025 and applying from 2026-01-01 altered the rate or the sunset, and the minimum-tax-base and Pillar Two top-up positions. The sunset is the highest-risk field in this series. TIME-LIMITED OVERRIDE - THIS RATE EXPIRES. The 22% is NOT in the corporate income tax act. ZDDPO-2 Article 60 (splosna stopnja) still reads 19%. The 22% comes from Article 64(1) of a separate act, the Zakon o obnovi, razvoju in zagotavljanju financnih sredstev (ZORZFS, Uradni list RS 131/2023, later amended 81/24 and 109/24), which reads 'Ne glede na 60. clen ZDDPO-2 se davek placuje po stopnji 22 odstotkov od davcne osnove za leta 2024, 2025, 2026, 2027 in 2028' - the three-point differential is earmarked for the post-flood reconstruction fund. Because Article 64 enumerates five tax years rather than setting a repeal date, ZDDPO-2 Article 60 governs again and the rate reverts to 19% for TAX YEAR 2029. Do not carry 22% past 2028; equally, a consumer reading ZDDPO-2 alone gets 19% and is wrong for 2024-2028. Slovenia has extended flood levies before, so treat 2029 as scheduled rather than settled. For a tax period straddling the 2028/2029 boundary a day-weighted proportional rate applies. RELIEF CAP, NOT A MINIMUM TAX: aggregate reductions of the tax base under ZDDPO-2 Article 59.a are capped at 63% of the base, leaving a minimum taxable base of 37% and therefore a minimum effective rate of 8.14% at the 22% rate - the widely quoted 7% is 19% x 37%, the pre-2024 figure, and must not be served for 2026. Stricter sub-limits sit inside that cap: prior-period losses may offset at most 50% of the current base (Article 36), and from periods beginning 2025-01-01 loss carry-forward is limited to five tax periods, previously indefinite (ZDDPO-2U, Uradni list RS 100/2024). A special 0% rate applies to qualifying investment funds, pension funds and pension-scheme insurance activity (Article 61), and withholding on Slovenian-source income is 15% (Article 70). Slovenia has NO special-economic-zone rate; regional incentives are base reductions subject to the 63% cap.
Get it programmatically
curl https://euroref.dev/v1/si/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/si/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/si/corporate-taxOther Slovenia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · ECB main refinancing rate · late-payment interest rate