Slovenia
| Category | Rank | Score |
|---|---|---|
| Overall Rank | 25 | 61.28 |
| Corporate Taxes | 12 | 66.39 |
| Individual Taxes | 14 | 69.7 |
| Consumption Taxes | 31 | 57.2 |
| Property Taxes | 25 | 51.06 |
| Crossborder Taxes | 20 | 74.74 |
Slovenia ranks 25th overall on the 2021 International Tax Competitiveness Index, one place worse than in 2020.
Strengths
- Slovenia has a 19 percent corporate tax rate, below the OECD average (22.9 percent).
- Slovenia's 22 percent VAT applies to a relatively broad base.
- Capital gains taxes are reduced the longer assets are held (a zero percent rate applies after holding an asset for at least 20 years), encouraging long-term savings.
Weaknesses
- Slovenia's tax treatment of investments in buildings and intangibles is below the OECD average.
- Slovenia has a relatively narrow tax treaty network, with 59 countries, and only a partial territorial tax system.
- Slovenia has multiple distortionary property taxes with separate levies on real estate transfers, estates, and bank assets.
Learn more about the tax system in Slovenia