Slovenia Withholding tax rates
Slovenia Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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 | structured — see the API |
|---|---|
| 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