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Dividend tax in Slovenia 2026
Dividends are settled with a final 25% withholding and never touch the progressive scale — the same flat rate that covers interest and rents.
From 5 March 2026 the Individual Investment Account changes the calculus: dividends accumulating inside are taxed at 15% only when paid out, and not at all after 15 years.
At a glance
- top rate
- 25% flat, final
- entry band
- 25% from the first euro
- tax year basis
- Withheld at source; foreign dividends assessed
- filing deadline
- No filing for withheld Slovenian dividends
- residency basis
- Residents: worldwide dividends at 25% with foreign-tax credit
- regime flag
- Individual Investment Account: 15%, exempt after 15 years
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 25% | Gross | Dividends and deemed dividends — final withholding |
| 25% | Gross above EUR 1,000 | Bank-deposit interest from Slovenian and non-EU banks (first EUR 1,000 a year free) |
| 25% | Gross | Other interest — loans, bonds, funds, life insurance |
| 25% | 90% of rent | Rental income — final, after a 10% lump-sum cost deduction |
| 15% / 0% | Net payout | Income accumulated in an Individual Investment Account — 0% after 15 years (from 5 March 2026) |
Thresholds & allowances
- Deposit-interest allowanceEUR 1,000 a year
For interest from banks in Slovenia and outside the European Union
- Account contribution capEUR 150,000
Maximum cash paid into an Individual Investment Account, with further annual and portfolio rules
Residency
Residency trigger
Slovenian payers withhold the final 25%; foreign dividends are assessed at the same rate with an overall credit for foreign tax.
Non-resident treatment
Non-residents face the same 25% withholding on Slovenian dividends, cut by treaties; listed corporate-bond interest without equity conversion is exempt for non-residents.
Notes
- Compensation paid for a company's own shares counts as a deemed dividend since 2023 — no longer a capital gain.
- Royalties are the exception among passive income: withheld at 25% but then included in the annual progressive base.
- The Individual Investment Account accepts traded shares, bonds and fund units from Slovenia, the European Union and other developed-market states — resident individuals only.
FAQ
How are dividends taxed in Slovenia?
A flat, final 25% withheld at source — no further filing and no effect on your progressive bracket.
What does the new investment account change?
From 5 March 2026, dividends, interest and gains inside an Individual Investment Account are taxed at 15% only when withdrawn — and payouts after a 15-year holding period are entirely exempt.
Figures: tax year 2026, compiled from public sources. Not tax advice.