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Slovenia - Other taxes and levies

Slovenia - Other taxes and levies

Taxation of international executives

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Social security tax

Are there social security/social insurance taxes in Slovenia? If so, what are the rates for employers and employees?

Employers and employees are obliged to pay social security contributions.

Employer and employee

Type of insurance

Paid by employer

Paid by employee

Total

Pension insurance

8.85%

15.50%

24.35%

Health insurance

7.09%

6.36%

13.45%

Unemployment insurance

0.06%

0.14%

0.20%

Maternity leave

0.10%

0.10%

0.20%

Total

16.10%

22.10%

38.20%


Employers are obliged to pay obligatory social insurance contributions in Slovenia for every employee.

Contributions for health and disability insurance are also levied on contract workers (individual work contract). The health contribution for employee is 6,36 percent of the gross income with no obligation for pension and disability contribution. Obligation for pension and disability insurance of 15,5 percent of the gross income applies to individuals who are otherwise not enrolled to Slovene social security scheme. Personal income tax rate is 25 percent of the tax base of 90 percent of the gross income received reduced by employee health and pension and disability insurance contributions. The health contribution for the payer of income is 0,53 percent of the gross income, pension and disability contribution is 8,85 percent of the gross income. Special tax that apply to this type of income is 25 percent of the gross income and it should be settled by employer/payer of the income.

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Slovenia?

Inheritance tax has to be paid by a natural person, who inherits property or receives a gift in Slovenia. The tax rate depends on the family relations and on the value of the property/gift.

Real estate tax

Are there real estate taxes in Slovenia?

Property tax is imposed on premises such as buildings and parts of buildings, including apartments, garages and secondary homes. The taxpayer is an individual who is the actual or beneficial owner of the premises. The tax rate for the premises depends of the type of property and its value.

Sales/VAT tax

Are there sales and/or value-added taxes in Slovenia?

Slovenia adopted a VAT system in 1999.

Value-added tax (VAT) is payable on all supplies of goods and services, affected by a taxable person, acting as such, for consideration within the territory of Slovenia, on intra-community acquisition and importation of goods. It is also imposed on the transfer of ownership of buildings or parts thereof if the transfer is made before first occupancy or within a period of 2 years after the first occupancy.

The standard VAT rate is 22 percent and reduced rates are 9.5 percent and 5 percent (applies to goods and services specifically defined by the VAT Act).

Excise duties were introduced in Slovenia together with VAT system. Goods subject to excise duties are tobacco products, alcohol and alcoholic beverages, and energy products.

Unemployment tax

Are there unemployment taxes in Slovenia?

No, there is no unemployment tax in place. However, the percentage of social security contributions is dedicated to unemployment insurance.

Other taxes

Are there additional taxes in Slovenia that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

Slovenian tax residents are obliged to pay tax on their world-wide income; therefore, this principle applies to private income as well (e.g. rental income, dividend income, capital gains, interests, etc.).

Slovenian tax non-residents are obliged to pay tax on income sourced in Slovenia (applies to private income).

Immovable property transfer tax

Immovable property transfer tax is levied on the transfer of immovable property if VAT has not been charged on such property. It is applied to the market value of immovable property transferred. In general, the taxpayer is the seller of the immovable property. The tax rate is 2 percent of the market value of the transaction.

Land tax

Charge for the use of a building ground is levied on vacant and constructed building land possessed by legal persons and individuals. A charge is set by local communities. The tax authority assesses the charge by 31 March for the current year. Tax is paid in installments for the year in advance.

Foreign financial assets

Is there a requirement to declare/report offshore assets (e.g. foreign financial accounts, securities) to the country/jurisdiction’s fiscal or banking authorities?

Foreign financial accounts (including bank accounts, however, except brokerage accounts) and investments have to be reported to the tax authority. Reporting obligation arises in 8 days of the date the account is opened. Also, closing should be reported in 8 days of the date the change occurred.

Disclaimer:

All information contained in this publication is summarized by KPMG poslovno svetovanje, d.o.o., a Slovenian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Slovene Personal Income Tax Act of 2006 and subsequent amendments; Foreigners Act of 2011 and subsequent amendments; Employment, Self-employment and Work of Foreigners Act of 2015 and subsequent amendments; the Tax Authority’s web site; Social Security Contributions Act of 1996 and subsequent amendments.

2021 KPMG Slovenija, d.o.o., KPMG poslovno svetovanje, d.o.o., and KPMG računovodske storitve, d.o.o. are Slovenian limited liability companies and member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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