Running your business
A brief overview of business taxes, tax incentives and overhead costs
An overview of taxes and overheads in Slovenia
1. VAT (Value Added Tax)
22 % standard rate; 9.5 % reduced rate
2. Corporate Income Tax
19 %
3. Personal Income Taxes
progressive tax rates: 16 %, 2 7%, 34 %, 39 % and 50 %
4. Social Security Contributions
16.1 % paid by employer; 22.1 % paid by employee
5. Property Tax
0 %
6. Immovable Property Transfer Tax
2 %
7. Payroll Tax
abolished in 2009
8. Capital Gains Tax
0–25 % (depending on a holding period)
Other favourable tax conditions available to foreign companies
Investment project incentive
The amount invested in equipment and intangible long-term assets (40%) can be claimed for tax reduction up to 63% of the pre-tax profit in the first year, the remaining difference can be claimed over the next 5 years.
R&D incentive
The amount invested in R&D (100%) can be claimed for tax reduction up to 63% of the pre-tax profit in the first year, the remaining difference can be claimed over the next 5 years.
Overhead costs
To give you an idea of your potential savings, here are few major cost brackets for your general overhead
Monthly rental of office space (EUR m2)
Maribor
Ptuj
Kranj
Ljubljana
A-Class
10 – 17
9,5 – 12
10 – 13
16 – 30
B-Class
6,5 – 9,5
4,5 – 9
6,5 – 9,5
10 – 15,5
Monthly rental of warehouse space (EUR m2)
Maribor
Ptuj
Kranj
Ljubljana
Newly built
4,5 – 6
/
6 – 8
7 – 10
Old construction
2,5 – 4
2,5 – 4
3,5 – 5,5
4,5 – 6,5
Source: nepremičnine.net, 2021
Overhead costs
To give you an idea of your potential savings, here are few major cost brackets for your general overhead
Monthly rental of office space (EUR m2)
A-Class | B-Class | |
Maribor | 10,0– 17,0 | 6,5 – 9,5 |
Ptuj | 9,5– 12,0 | 4,5 – 9,0 |
Kranj | 10,0– 13,0 | 6,5– 9,5 |
Ljubljana | 16,0– 30,0 | 10,0– 15,5 |
Monthly rental of warehouse space (EUR m2)
Newly built | Old construction | |
Maribor | 4,5– 6,0 | 2,5 – 4,0 |
Ptuj | – | 2,5 – 4,0 |
Kranj | 6,0– 8,0 | 3,5– 5,5 |
Ljubljana | 7,0– 10,0 | 4,5– 6,5 |
Source: nepremičnine.net, 2021
Utility Costs (EUR, excl. VAT)
0,09 EUR per kWh
Electricity price
0,03 EUR per kWh
Gas price
0,80 EUR per m³
Drinking water price
0,88 EUR per m³
Municipal wastewater treatment