Company Formation & Tax in Slovenia
A small, export-oriented eurozone economy between Western and Eastern Europe — the d.o.o., a one-stop digital setup and full EU market access.
Slovenia has used the euro since 2007 and sits at the meeting point of Central Europe, the Adriatic and the Balkans, with the Port of Koper as a logistics gateway. Incorporation runs through a genuine one-stop system, and there is no residency requirement for the directors or shareholders of a multi-member company.
Choosing an entity
The standard vehicle is the d.o.o. (družba z omejeno odgovornostjo, private limited company), which requires €7,500 minimum share capital. Formation is handled by a notary who files electronically through the SPOT / e-VEM one-stop portal, which simultaneously enters the company in the AJPES Business Register and registers it with the Financial Administration (FURS) for tax, social security and statistics. Statutory processing typically takes one to three working days. Beneficial owners must be filed within eight days of registration.
Corporate tax and VAT
| Tax | Rate |
|---|---|
| Corporate income tax | 22% (2024–2028) |
| VAT (DDV, standard) | 22% |
| VAT (reduced) | 9.5% / 5% |
| VAT registration threshold | €50,000 |
Corporate income tax was raised from 19% to 22% for the tax years 2024 to 2028 to finance reconstruction after the 2023 floods, and is scheduled to return to 19% in 2029. VAT (DDV) is 22% standard with a 9.5% reduced rate and a 5% super-reduced rate for books and newspapers; registration is mandatory once turnover exceeds €50,000 in twelve months, and VAT grouping became available from 1 January 2026. Slovenia offers a 100% deduction for qualifying R&D, allows tax losses to be carried forward indefinitely (capped at 50% of the year's base), and applies the OECD Pillar Two minimum tax to large groups.
Frequently asked questions
What is the corporate tax rate in Slovenia?
22% for tax years 2024–2028 (raised from 19% to fund flood reconstruction), scheduled to revert to 19% in 2029.
How much capital do I need for a Slovenian d.o.o.?
€7,500 minimum share capital.
What is the Slovenian VAT rate?
22% standard, with a 9.5% reduced and 5% super-reduced rate; registration applies above €50,000 turnover.
Official sources
This guide is general information prepared by ARM Management and is current as at June 2026. It is not legal or tax advice; rules and thresholds change. Confirm against the Financial Administration (FURS), or with an advisor, before acting.
Set up in Slovenia with confidence.
ARM Management advises international companies on Slovenian entity formation, registration and tax compliance, alongside wider CEE and Adriatic structuring. Begin with a confidential conversation.