Europe · EUR
Slovenia
Reviewed 2026-06-21
Top income tax
50%
Self-employed SS
Yes
VAT
22%
Capital gains
25%
Exit tax
No
Nomad visa
Yes
54
/ 100
Tax efficiency26
Ease to enter87
Ease to exit65
Cost of living56
Internet26
English100
Slovenia taxes residents on worldwide income through a steep five-band progressive system topping out at 50 percent, and self-employed people must pay mandatory monthly social contributions regardless of activity. Investment income sits outside the wage brackets at a flat 25 percent, and capital gains on shares phase down to zero after 15 years of holding with no individual exit tax. It launched a one-year digital nomad permit in November 2025, and living costs run well below US levels, but the high personal rates and 38 percent combined payroll burden make it a heavier-tax base than other EU options.
Personal income tax
Income tax structureProgressive
Top income tax rate50%
Entry income tax rate16%
Top rate threshold$89,510
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate22.1%
Employer SS rate16.1%
Indirect & other taxes
VAT standard rate22%
Capital gains rate25%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate39%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,650
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index77
Internet speed120 Mbps
English proficiencyHigh
Civil liberties95
Sources
- PwC Worldwide Tax Summaries — Slovenia Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Slovenia Individual Other taxes (social security, VAT)
- PwC Worldwide Tax Summaries — Slovenia Corporate Taxes on corporate income
- GOV.SI — Temporary residence permit for digital nomads
- Financial Administration of the Republic of Slovenia (FURS) — I inherited (inheritance and gift tax)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.