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Withholding tax in Slovenia 2026
Slovenia keeps it uniform: 25% final withholding on dividends, interest, royalties and rents to non-residents, with treaty rates prevailing on application.
Bond investors get the big exception — interest on corporate debt securities listed in Slovenia, the European Union or other recognized markets (without equity conversion rights) is exempt for non-residents.
At a glance
- top rate
- 25%
- entry band
- 0% on qualifying listed corporate bonds
- tax year basis
- Withheld when paid
- filing deadline
- Final for passive income; employment assessed at scale
- residency basis
- Slovenian-source payments to non-residents
- regime flag
- Substantial-stake and property-rich share gains stay taxable in Slovenia
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 25% | Gross | Dividends — final |
| 25% | Gross | Interest (non-EU residents) — final |
| 0% | — | Interest on listed corporate bonds without debt-to-equity options |
| 25% | Gross | Royalties — final |
| 25% | 90% of rent | Slovenian rental income — final |
| 16% – 50% scale | Net | Employment exercised in Slovenia — withheld or assessed |
Thresholds & allowances
- Allowance access90% of income
European Union residents earning 90%+ of their income in Slovenia claim resident allowances via an annual return
Residency
Residency trigger
Payers withhold the 25% at source; where no withholding applies, non-residents file for the income like residents.
Non-resident treatment
Treaty rates prevail over the 25%; gains on Slovenian real estate, 10%+ stakes and property-rich companies remain taxable by assessment.
Notes
- Pensions paid abroad are taxable in Slovenia at the progressive rates unless a treaty assigns them elsewhere.
- The Individual Investment Account is closed to non-residents — its 15% regime is a residents-only perk.
- European Union rules for faster withholding-tax refunds — Faster and Safer Relief of Excess Withholding Taxes (FASTER) — apply from 2030; Slovenia has not yet transposed them.
FAQ
What does Slovenia withhold on payments abroad?
25% on dividends, interest, royalties and rents — final, with treaty reductions available; listed corporate-bond interest is exempt for non-residents.
Do non-residents pay tax on Slovenian share sales?
Only for substantial stakes — 10% or more of votes or capital held at any point in the prior 5 years — or shares in companies that are over 50% Slovenian real estate.
Figures: tax year 2026, compiled from public sources. Not tax advice.