Slovenia Corporate Tax Calculator 2026 (22%)
Estimate corporate income tax in Slovenia on any profit: tax due, effective rate and profit after tax, with the 22% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Slovenia
a flat 22% on taxable profit
Tax year 2026 (usually the calendar year)
22% for tax years 2024-2028 (general rate 19% otherwise)
Who qualifies for the lower rates
- The general rate of 19% is raised to 22% for 2024-2028 under Article 64 of the post-flood reconstruction law (ZORZFS).
- Investment and pension funds may be taxed at 0% if conditions are met.
Local taxes and minimum taxes
No local corporate income tax.
Pillar Two minimum tax (ZMD: IIR, UTPR, QDMTT) for groups >= EUR 750m not modelled.
Filing and payment
Return by the end of the 3rd month after year end; monthly (or quarterly if under EUR 400/month) advances; final payment within 30 days of the return due date
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Slovenia?
a flat 22% on taxable profit
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €22,000.00 of tax, an effective rate of 22%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
The general rate of 19% is raised to 22% for 2024-2028 under Article 64 of the post-flood reconstruction law (ZORZFS). Investment and pension funds may be taxed at 0% if conditions are met.
When is the corporate tax return due?
Return by the end of the 3rd month after year end; monthly (or quarterly if under EUR 400/month) advances; final payment within 30 days of the return due date
Does the estimate include local taxes and minimum taxes?
No local corporate income tax. Pillar Two minimum tax (ZMD: IIR, UTPR, QDMTT) for groups >= EUR 750m not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against Financial Administration of the Republic of Slovenia (FURS) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Davek od dohodkov pravnih oseb (DDPO) - general rate 19%, 22% for 2024-2028 (ZORZFS art. 64) — Financial Administration of the Republic of Slovenia (FURS)
- Slovenia - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 15 July 2026) — PwC
- Slovenia - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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