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Slovenia tax guide 2026
The proposed 25% crypto-disposal tax lapsed in parliament without enactment — occasional private disposals remain untaxed.
- Rate range
- 16% – 50% for residents; passive income at flat 25%
- Key allowance
- General allowance EUR 5,551.93 (higher below EUR 17,766 of income)
- Tax year
- Calendar year
- Filing deadline
- Tax office assesses by 31 May; passive income withheld at source
Taxes covered
- Income tax50%
Five brackets from 16% to 50% (above EUR 82,346 in 2026) on active income; passive income sits outside at flat rates.
- Dividend tax25%
Flat, final 25% withholding on dividends — or 15% (falling to 0% after 15 years) inside the new Individual Investment Account.
- Capital gains tax25% → 0%
25% falling to 20% after 5 years, 15% after 10 and zero after 15; your home is exempt after 3 years' residence.
- Crypto tax0% (no dedicated tax)
The planned 25% crypto-disposal tax was never enacted — the bill lapsed in parliament — so occasional private disposals remain untaxed; business-scale activity is taxable under general rules.
- Social security23.1%
Employees pay 22.1% classic contributions plus the new 1% long-term care charge, uncapped — with a flat EUR 37.17 monthly health supplement on top.
- Inheritance tax0% – 39%
Spouses and all direct descendants pay nothing; parents and siblings 5–14%; unrelated heirs up to 39% — each on progressive scales.
- Withholding tax25%
A single 25% final withholding covers dividends, interest, royalties and rents paid to non-residents — treaties cut it, and listed corporate bonds escape it.
Special regimes
- 15-year taper to zero
Capital gains fall from 25% to 20% (5 years), 15% (10 years) and 0% after 15 years of holding.
- Individual Investment Account (new March 2026)
Market income accumulates untaxed inside the account; payouts bear just 15%, and nothing after 15 years.
- New-resident allowance
Under-40s moving in for a job paying twice the average salary deduct an extra 7% of their pay.
- Family inheritance exemption
Spouses and all direct descendants inherit and receive gifts completely tax-free.
Recent changes
- 2026-03Individual Investment Accounts launch on 5 March: capital income taxed at 15% only on payout, exempt after 15 years, with EUR 150,000 of cash contributions allowed.
- 2026-01The proposed 25% crypto-disposal tax lapsed in parliament without enactment — occasional private disposals remain untaxed.
- 2025-07A 1% long-term care contribution joins employee payroll charges, lifting the employee total to 23.1%.