DoubleTaxationTaxes on salary: Slovenia preliminary data
How much income tax and social contributions are paid on a salary in Slovenia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €10,421 |
| Employee contributions | €13,860 |
| Take-home pay | €35,720 |
| Employer contributions and payroll taxes | €10,260 |
| Employer's labour cost | €70,261 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Sole proprietor | €12,967 48.0 % | €28,019 51.9 % | €58,488 54.2 % |
| Company | €11,205 41.5 % | €22,410 41.5 % | €44,821 41.5 % |
| Sole proprietor · Ugotavljanje davčne osnove z upoštevanjem normiranih odhodkov (normiranci) — "redni s.p." | €1,200 4.4 % | €2,400 4.4 % | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Slovenia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate, 2026-01-02) ↗
Sources
- FURS — Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (15 Dec 2025)
- FURS — Prispevki za socialno varnost samozaposlenih, januar 2026 (rates, min/max base, OZP)
- FURS — Prispevki za socialno varnost (overview, ZPSV/ZDOsk-1)
- FURS — Dohodnina: dohodek iz dejavnosti
- OECD Tax Database (SDMX) — Social security contributions: employee / employer / self-employed rates (2025)
- OECD Tax Database (SDMX) — Corporate income tax statutory and small-business rates (2026)
- OECD Tax Database (SDMX) — Combined corporate and shareholder tax rates on dividend income (2026)
- FURS — Brošura o dohodku iz dejavnosti (normirani odhodki, ZPZR, 2026)
- GOV.SI — Ugotavljanje davčne osnove z normiranimi odhodki v letu 2026 v povezavi z ZIURS (16 Oct 2026)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.