incp.pro

Slovenia

Slovenia: 2 company types, its taxes, banking and business environment, and what it is known for.

Forming a company

Company types in Slovenia

The 2 forms a founder can choose here, each with its own figures. Open one for its sources.

Secondary GLEIF, ISO 20275 Entity Legal Forms code list, v1.6 · Derived The list names the forms; the kind each is given, the same six words in every country, is our grouping.

What it is known for

Where Slovenia is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.

A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.

Doing business here

Business accounts

Providers whose own published list of countries names Slovenia. A listing means a company formed here may apply, not that it will be accepted.

Not in our records No provider's country list has been read for Slovenia.

EU listings

Two lists a bank checks when it opens an account for a company or its owner.

EU high-risk third countries (AML)
Not listed
Official EUR-Lex, CELEX 02016R1675-20260129 read 25 Sep 2026
EU non-cooperative jurisdictions for tax purposes
Not listed
Official EUR-Lex, 52026XG01465, Annex I as of 2026-02-17

Official sites

The authorities’ own sites for Slovenia: where to register, file and check.

Blocs and agreements

The trade arrangements Slovenia belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.

European Union: internal market and customs union
Single market · since 2004

Covers goods, services, establishment, capital, movement of people, a common external tariff.

Official european-union.europa.eu read 27 Oct 2026
Quote
EU Member State since 2004, Euro area and Schengen area member since 2007 and more about Slovenia’s participation in the EU.
European Union: VAT territory
Inside it
Official publications.europa.eu read 27 Oct 2026
Quote
‘Community’ and ‘territory of the Community’ mean the territories of the Member States as defined in point (2);
Euro area
Monetary union · since 2007

Covers a common currency.

Official european-union.europa.eu read 27 Oct 2026
Quote
EU Member State since 2004, Euro area and Schengen area member since 2007 and more about Slovenia’s participation in the EU.
Schengen area
Free movement area · since 2007

Covers movement of people.

Official european-union.europa.eu read 27 Oct 2026
Quote
EU Member State since 2004, Euro area and Schengen area member since 2007 and more about Slovenia’s participation in the EU.
European Economic Area
Single market

Covers goods, movement of people, services, establishment, capital.

Official europarl.europa.eu read 27 Oct 2026
Quote
which now covers the EU and its 27 Member States, and three of the four EFTA members: Norway, Iceland and Liechtenstein.

Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.

Tax

Company tax

Tax, and what the company owes the registry each year.

Corporate income tax
22%
Distributions
Not in our records
Audit
Not in our records
Small-company relief
Not in our records
Annual obligations
Not in our records
Annual registry fee
EUR 44.1
Official The registry or ministry page as of 2026-10-15
Quote
Letno poročilo, predloženo na poenotenih obrazcih na elektronski način

VAT

The tax on what the company sells in Slovenia, and when it must register, as the tax authority states it.

Standard rate
22%
Official European Commission, Taxes in Europe Database situation on 2026/07/01

Tax calendar

When the main returns and payments fall due in Slovenia, tax year 2025, as the tax authority states it.

37 days

No deadlineOneTwo or moreToday, by your clock For a company whose financial year is the calendar year, as each rule states the day, before any move for a weekend or holiday. A rule set by decree or by an assessment notice is not plotted.
Corporate tax return
3 months after the end of the accounting period · each year

The return is filed within three months after the end of the tax period, i.e. by 31 March for a calendar year; a business year is also allowed.

Official fu.gov.si read 22 Oct 2026
Quote
Zavezanec mora obračun DDPO za preteklo koledarsko leto predložiti najpozneje v treh mesecih po poteku koledarskega leta (torej najpozneje do 31. marca)
Corporate tax, final payment
4 months after the end of the accounting period · each year

The balance is paid within 30 days after the return is submitted; since the return is due within three months of the year end, the latest date is four months after the year end.

Official fu.gov.si read 22 Oct 2026
Quote
Razliko za doplačilo davka mora zavezanec plačati v 30-tih dneh po predložitvi obračuna
Corporate tax, instalments
Set each year by decree · each month

The Financial Administration's tax calendar lists the monthly DDPO advance-payment dates for 2026: the 20th of each month, moved to the next working day where the 20th is a weekend (22 June, 21 September, 21 December 2026). It also lists a separate quarterly instalment for payers with a calendar tax year (20 January, 20 April, 20 July, 20 October 2026), and a catch-up payment on 20 April for January and February where the previous year's return was filed in March. The shift to the next working day is read from the dates listed, not from a rule stated on the page.

Official fu.gov.si read 25 Oct 2026
Quote
20. 5. 2026 00:00 Plačilo obroka akontacije davka od dohodkov pravnih oseb (DDPO) 22. 6. 2026 00:00 Plačilo obroka akontacije davka od dohodkov pravnih oseb (DDPO) 20. 7. 2026 00:00
Personal income-tax return
31 July · each year

The 2025 return is due 31 July 2026, per the FURS calendar of important dates.

Official fu.gov.si read 22 Oct 2026
Quote
31. 7. 2026 00:00 Napoved za odmero dohodnine za leto 2025
Personal income tax, final payment
1 June · each year

The balance is collected in two tranches: the first by 1 June 2026 and the second by 29 July 2026. The rule records the first.

Official fu.gov.si read 22 Oct 2026
Quote
1. 6. 2026 00:00 Doplačilo dohodnine (prva tranša IID za leto 2025)
Personal income tax, instalments
Day 20 of the following month · each month

Advance payments are made monthly, each due by the 20th of the following month; the page's worked example puts the January and February instalments with the March payment, i.e. by 20 April.

Official fu.gov.si read 22 Oct 2026
Quote
razliko za obrok akontacije za januar in februar plačati hkrati s plačilom obroka (novega) za mesec marec, t.j. do 20. 4
VAT return
Day 31 of the following month · each month

Monthly return, due on the last day of the month following the tax period. The FURS calendar shows the deadline moved back to the previous working day when the last day is a weekend: 27 February 2026 for January (28 February is a Saturday) and 29 May 2026 for April (31 May is a Sunday). The rule stores day 31 as 'last day of the month'.

Official fu.gov.si read 22 Oct 2026
Quote
27. 2. 2026 00:00 Obračun davka na dodano vrednost (DDV-O) 27. 2. 2026 00:00 Poročilo o dobavah (PD-O) 20. 3. 2026 00:00 Rekapitulacijsko poročilo (RP-O)
Payroll withholding
Day 18 of the following month · each month

The withholding calculation for salaries paid in the previous month is due on the 18th of the following month; FURS's calendar shows 19 January 2026 (18 January is a Sunday) and 20 April 2026 (18 April is a Saturday), i.e. the next working day.

Official fu.gov.si read 22 Oct 2026
Quote
19. 1. 2026 00:00 Obračun davčnega odtegljaja za izplačane plače za pretekli mesec 18. 2. 2026 00:00 Obračun davčnega odtegljaja za izplačane plače za pretekli mesec

Running the company

Running a company here

Not in our records The authorities’ pages on running a company have not been read for Slovenia yet.

Economy and trade

What it exports

Goods Slovenia exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Slovenia’s own trade; it does not compare places.

Product (HS heading)202220232024Value, 2024
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale HS 300418.5%29.1%35.3%US$24 bn
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 87036.5%5.6%5.2%US$3.5 bn
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 27104.2%3.3%2.8%US$1.9 bn
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified HS 30021.8%1.7%2.3%US$1.6 bn
Parts and accessories of the motor vehicles of headings 8701 to 8705 HS 87082.5%2.5%2.2%US$1.5 bn
Electrical energy HS 27163.5%1.8%2.0%US$1.4 bn
Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 HS 85161.2%0.96%1.0%US$688 m
New pneumatic tyres, of rubber HS 40110.97%1.0%0.98%US$663 m
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus HS 85280.73%0.80%0.89%US$604 m
Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles HS 85120.85%0.82%0.71%US$482 m

Total goods exports, 2024: US$67.8 bn. The ten largest headings are shown.

Secondary CEPII BACI, January 2026 release, built from UN Comtrade customs returns · Derived shares calculated by us · product names from the EU Combined Nomenclature 2025 (© European Union), whose headings are HS 2022's