How much you pay in Slovenia depends on how you earn, so here are all three pictures: an employment contract, self-employment and running your own company. Real headline rates, verified November 2026.
As an employee
Income tax: Progressive 16-50%. Social contributions: 23.1% employee (incl. 1% long-term care since July 2025), plus a flat ~€39/mo health levy.
High social contributions arrive from the first euro. Rates as of November 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a freelancer or sole trader
Income tax: Normirani s.p.: 80% deemed expenses on the first €60k of revenue (none above), then a final 20% tax up to a €72k base and 35% above. Social contributions: Minimum about €651/mo from March 2026 (40.2% on a €1,521.62 base plus the €39.36 health levy).
Entry limits rose for 2026 (€50k revenue, €120k if insured full time), but a pending intervention law could still change the 2026 rules: check before relying on them. Rates as of November 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a company owner
CIT 22% (raised from 19% in 2024, incl. a temporary flood-levy component). Dividends 25%.
The temporary levy is scheduled to expire; verify the current rate. Rates as of November 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
Two rules that apply everywhere
Tax residence usually follows your life, not your paperwork: spend 183+ days in Slovenia (or keep your centre of vital interests there) and you generally owe taxes there regardless of visa or company setup.
Special regimes and treaty rules can change these numbers dramatically in both directions. This page is educational information, not tax advice: before you commit to a structure, have a licensed Slovenia tax advisor confirm the current rules for your specific case.