Tax News - February 2026

I.      TAXATION OF INDIVIDUALS

The deadline for filing the tax return for capital gains, dividends, interest, income from the rental of property, and gains from the disposal of derivative financial instruments for the year 2025 is March 2^nd 2026. The return must be submitted via the eDavki portal.

Capital Gains

Capital gains represent the profit that individuals generate through the sale or other form of disposal of capital, including real estate, securities, shares in companies, and investment fund units. In accordance with the provisions of the Personal Income Tax Act (ZDoh‑2), capital gains are subject to personal income tax at a flat tax rate of 25%. The tax rate gradually decreases depending on the holding period. If the capital is held for more than 5 years, the rate is reduced to 20%; after 10 years to 15%; and after 15 years of ownership, capital gains are exempt from taxation.

Dividends

Dividends represent the distribution of a company’s profits to shareholders and other income arising from an ownership interest. Under the applicable tax legislation, dividends are taxed at a flat 25% tax rate. When reporting foreign dividends, taxpayers may claim foreign tax already paid at source. Slovenia recognises the tax paid abroad up to the amount provided for in the applicable double taxation treaty between Slovenia and the country from which the dividends originate. In practice, it may occur that the payer withholds the full tax rate and does not apply the treaty provisions. In such cases, the recipient of the dividend may claim a refund of overpaid tax in the source country.

Interest

Interest represents income received by individuals on the basis of loans, deposits, or other types of investments. Interest is taxed at a flat rate of 25%. In Slovenia, interest on bank deposits up to
EUR 1,000 is exempt from tax. The exemption applies to interest received on deposits held with banks and savings banks in Slovenia and in other EU Member States.

Income from Renting Property

Income from renting property includes income generated from renting real estate or movable property. Such income is taxed at a flat 25% rate. The tax base is the income earned, reduced by standardised expenses of 10%.

Gains from the Disposal of Derivative Financial Instruments

The tax rates applicable to gains from the disposal of derivative financial instruments are as follows:

up to 1 year of holding: 40%, 1 to 5 years: 27.5%, 5 to 10 years: 20%, 10 to 15 years: 15%, 15 to 20 years: 10%. After 20 years of holding, the gains are tax‑exempt. From tax year 2026 onwards, a single flat tax rate of 25% will apply, regardless of the holding period.

II.    SELF‑EMPLOYED PERSONS AND PERSONAL INCOME TAX

 Proposed amendments for sole proprietors: a more flexible flat‑rate expenses system and lower social contributions

Significant legislative changes are being prepared for sole proprietors and sole proprietors using flat-rate expenses, which are expected to take effect after the adoption of the amendment in the National Assembly. The main objective of the proposed measures is to reduce the administrative and financial burdens on small and seasonal entrepreneurs.

In the area of flat‑rate expenses, an alleviation of the existing five‑year prohibition on re‑entering the system is proposed. Under the new rules, this period would be shortened to three years for most taxpayers. For those who carry out their activity seasonally or with a limited scope of business, an even faster re‑entry will be possible.

The changes are primarily intended to prevent unjustified restrictions for entrepreneurs who have irregular revenue streams and, due to the nature of their work, cannot operate evenly throughout the year.

Another important novelty concerns social security contributions. Self‑employed individuals with annual revenues below EUR 30,000 will, under the new rules, pay significantly lower minimum contributions — approximately EUR 400 per month instead of the current EUR 640. The basis for calculating minimum contributions will be tied to the minimum wage rather than the average wage.

The purpose of the new arrangement is to improve competitiveness, strengthen the social position of the self‑employed, and encourage more stable business operations.

III.  WAGES AND EMPLOYMENT RELATIONS

Determined minimum wage amount for 2026

In accordance with the Minimum Wage Act and the new calculation of minimum living expenses for 2025, a new minimum wage amount for 2026 has been determined. The minimum wage for work performed from 1 January 2026 onwards amounts to EUR 1,481.88.

Updates to the Regulation on the Reimbursement of Expenses for Business Travel Abroad as of 1 January 2026

As of 1 January 2026, the updated Regulation on the Reimbursement of Expenses for Business Travel Abroad is in force, setting higher non‑taxable per diem amounts.

IV. SOCIAL SECURITY

Updates to compulsory pension and disability insurance – employees of foreign employers and managing persons

As of 1 January 2026, the amendment ZPIZ‑2O entered into force, supplementing the provisions on compulsory inclusion in pension and disability insurance. The changes relate to:

• employees working in Slovenia who are employed by foreign employers,
• shareholders and managing persons, including those in cross‑border structures.

Insurance of Employees Working for Foreign Employers (Article 14)

The new eighth paragraph establishes compulsory insurance for persons employed by an employer from a country outside the EU/EEA/Switzerland if they perform work in Slovenia, unless otherwise provided by an international agreement. This means that posted workers from third countries without bilateral agreements are required to be included in the Slovenian social security system.

Shareholders and Managing Persons (Article 16)

The amended article more clearly defines the categories of persons who must be compulsorily insured:

• shareholders and founders of institutes who also serve as managing persons,
• persons with indirect ownership through controlling companies,
• shareholders and managing persons of foreign companies (from the EU/EEA/Switzerland or countries with a bilateral agreement), if Slovenian legislation applies to them.

The insurance is recognized for the full insurance period, unless otherwise provided by the law.
The purpose of the amendment is to cover situations where a company has its centre of interests in Slovenia or where the managing person has permanent residence in Slovenia.

V.   INTERNATIONAL REPORTING AND RISKS 

Intrastat updates for 2026

With the year 2026, the value of the Intrastat inclusion thresholds, above which a company is required to report, has changed. The new inclusion threshold for arrivals of goods is EUR 300,000, while for dispatches of goods it is EUR 280,000. In addition, updated Intrastat guidelines for 2026 have been published on the website of the Statistical Office of the Republic of Slovenia.

New list of high‑risk countries

A new list of countries posing a high or increased risk of money laundering or terrorist financing has been published.

The list of high‑risk countries, which are included on the basis of an EU delegated regulation and for which enhanced due diligence measures are mandatory, now includes the Russian Federation, Bolivia and the British Virgin Islands. The following countries have been removed from the list: Burkina Faso, South Africa, Mozambique, Nigeria, Mali and Tanzania. With this change, Burkina Faso, South Africa and Mozambique are fully removed from the list of high‑risk countries.

VI. CASE LAW

The Supreme Court, in judgment X Ips 22/2023, clarified how the time limit is determined within which the tax authority may initiate a reopening of tax proceedings when new facts have been established during a tax inspection procedure. The Court held that when both the inspection and the decision on the reopening are conducted by the same authority, the time limit begins to run from the moment the authority actually establishes the new facts, and not only upon the later preparation of the inspection report.

This interpretation clarifies the timeframe within which the authority may intervene in already issued decisions, thereby contributing to greater legal predictability and certainty for taxpayers regarding potential subsequent interventions in their tax assessments.