Slovenia Withholding tax rates
Slovenia Withholding tax rates: no single figure applies. The 6 withholding taxes held run from 15%, cited to ZDDPO-2, 70. člen (davčni odtegljaj), consolidated text on PISRS: 'Davek se izračuna, odtegne in plača po stopnji 15% od dohodkov rezidentov in nerezidentov... ki imajo vir v Sloveniji' ('The tax is calculated, withheld and paid at the rate of 15% on income of residents and non-residents... with a source in Slovenia'). Same operative wording confirmed on the official FURS eDavki page 'Davčni odtegljaj od plačil rezidentov in nerezidentov po ZDDPO-2 (ODO-1)', https://edavki.durs.si/EdavkiPortal/openportal/CommonPages/Opdynp/PageD.aspx?category=davcni_odtegljaj_od_placil_rezidentov_in_nerezidentov_fod, in force since 1 Jan 2007. Last checked against the official source on 10 Aug 2026.
Official source: ZDDPO-2, 70. člen (davčni odtegljaj), consolidated text on PISRS · Last checked 2026-08-10 · source fingerprint
The withholding tax (davčni odtegljaj) Slovenia levies under Article 70 of the Corporate Income Tax Act (Zakon o davku od dohodkov pravnih oseb, ZDDPO-2) on Slovenian-source payments to non-residents - dividends, interest, royalties and other property rights, leases of Slovenian real estate, services of performers and sportspersons, and certain services paid into low-tax jurisdictions - at a single statutory rate of 15%, before any double-tax agreement relief. Administered by FURS (Finančna uprava Republike Slovenije) via the ODO-1 return.
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| Current value | 15% across 6 withholding taxes — no single rate |
|---|---|
| In force from | 2007-01-01 |
| Official source | ZDDPO-2, 70. člen (davčni odtegljaj), consolidated text on PISRS: 'Davek se izračuna, odtegne in plača po stopnji 15% od dohodkov rezidentov in nerezidentov... ki imajo vir v Sloveniji' ('The tax is calculated, withheld and paid at the rate of 15% on income of residents and non-residents... with a source in Slovenia'). Same operative wording confirmed on the official FURS eDavki page 'Davčni odtegljaj od plačil rezidentov in nerezidentov po ZDDPO-2 (ODO-1)', https://edavki.durs.si/EdavkiPortal/openportal/CommonPages/Opdynp/PageD.aspx?category=davcni_odtegljaj_od_placil_rezidentov_in_nerezidentov_fod |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS A SINGLE STATUTORY RATE (15%) BUT NO SINGLE ANSWER, WHICH IS WHY value IS NULL. Article 70(1) ZDDPO-2 applies 15% only to the payment types it enumerates; anything not enumerated (most services, goods, ordinary business fees to treaty-normal jurisdictions) bears NO withholding at all. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. Serving 15% as 'the' withholding rate would wrongly tax payment types Slovenia does not withhold on. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, often substantially, and whether relief is available depends on the recipient's residence, beneficial ownership and treaty conditions. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Additionally, as an EU member state Slovenia implements the EU Parent-Subsidiary Directive and the Interest and Royalties Directive: dividends paid to a qualifying EU/EEA parent company, and interest and royalties paid between qualifying ASSOCIATED EU companies, are EXEMPT from the odtegljaj when the minimum-holding and minimum-holding-period conditions of ZDDPO-2 are met. ZDDPO-2 also exempts, inter alia, payments to recipients who notify a Slovenian tax number (residents and non-resident PEs), and dividends to qualifying EU/EEA pension funds, investment funds and insurers that cannot credit the tax at home. These are conditional carve-outs from the rates below, not separate rates, so they are served as this note only. The series effective_from is 1 January 2007, the date ZDDPO-2 (Uradni list RS 117/06) began to apply; the 15% rate of 70. člen has not changed since. Statutory exclusions inside 70. člen also narrow the charge - notably interest on credits raised and securities issued by Slovenia, and certain interbank interest - so the entries below state the charge on payments that are within it.
Get it programmatically
curl https://euroref.dev/v1/si/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/si/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/si/withholding-taxOther Slovenia series: Policy interest rate · Value added tax (davek na dodano vrednost) · VAT registration threshold · National minimum wage (minimalna plača) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (davek od dohodkov pravnih oseb) · Personal income tax (dohodnina) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (zamudne obresti)
The same figure elsewhere: Spain · Sweden · Switzerland · Türkiye · Ukraine · all 34