Slovenia

Slovenia's Rankings
CategoryRankScore
Overall Rank2561.28
Corporate Taxes1266.39
Individual Taxes1469.7
Consumption Taxes3157.2
Property Taxes2551.06
Crossborder Taxes2074.74

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

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