Slovenia Corporate Income Tax
Detailed corporate income tax rates and rules for Slovenia in 2026.
Slovenia levies corporate income tax at 22% (increased from 19% for 2024-2028 due to flood reconstruction financing). The country offers R&D tax incentives (100% deduction for qualifying R&D expenses) and investment allowances. Tax losses can be carried forward indefinitely, limited to 50% of the current year's tax base.
Standard Rate
22%
Additional Notes
Slovenia implements EU Anti-Tax Avoidance Directives. Thin capitalization rules apply (4:1 debt-to-equity ratio). Transfer pricing follows OECD guidelines. Slovenia has tax incentives for employment of disabled workers and for investments in underdeveloped regions.
How Slovenia Corporate Tax compares
Slovenia’s corporate tax rate of 22% is the 114th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
