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Slovenia

Taxes, residence and daily life for people moving to Slovenia: for a wealthy family, an expat employee and a remote worker. Researched .

Open Slovenia in the interactive guide

At a glance

For an EU-citizen family of five living off a €30M portfolio, the guide's default reader. The interactive guide recomputes everything for other passports and situations.

Score for a wealthy family
80 / 100
Tax on a €30M portfolio
€69,000 a year
Wealth tax
none
Children inherit
tax-free
After 60 years
€208,872,000 of €30,000,000 (with no tax at all: €286,928,000)
Living costs, family of five
€212,917 a year
EU member
yes
Currency
EUR
Capital
Ljubljana

Tax on investments, inheritance and wealth

Slovenia taxes capital gains and dividends at 25%. The capital gains rate falls to 20% after 5 years, 15% after 10 and 0% after 15 years of holding. Children are fully exempt from inheritance and gift tax, and there is no wealth tax. No special regime for wealthy arrivals.

Income tax for employees and remote workers

Progressive income tax of 16% to EUR 9,721.43, 26% to 28,592.44, 33% to 57,184.88, 39% to 82,346.23 and 50% above, after a general allowance of EUR 5,551.93 (higher at low incomes). Employees pay 22.1% social security plus 1% long-term care; the self-employed bear the employee and employer shares.

Inheritance law and trusts

Descendants, the spouse and partners are guaranteed half of their intestate share, other close relatives a third. A foreign resident can choose the law of their nationality (EU Succession Regulation art. 22). Slovenia has no trusts; foundation law was not confirmed for private use.

Daily life, scored out of 100

From public indicators (World Bank, UNDP, Transparency International and others); higher is better.

MeasureScore
Safety and personal security81
Political and institutional stability68
Corruption and government integrity60
Legal system and property rights69
Healthcare quality and access85
Education quality57
Human development and quality of life86
Infrastructure and connectivity78
Cost of living and housing78
Business opportunities and economy73

Research notes

Slovenia — family-office tax dossier

Last reviewed: 2026-10-16 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Personal Income Tax Act (ZDoh-2). Capital income (interest, dividends, capital gains) is taxed separately from other income as a final tax at 25% (Art. 132). Capital gains get holding-period reductions to 0% after 15 years. Children are fully exempt from inheritance and gift tax (ZDDD Art. 9). No wealth tax. No special regime for wealthy arrivals.

Residence and eligibility

Resident with a registered permanent residence, a habitual abode, a centre of personal and economic interests, or more than 183 days of presence in the tax year (PwC). EU citizens: free movement and registration. US/other: a temporary residence permit for a purpose (employment, business, family). No investor-visa route was found (not verified).

Capital gains

Dividends

Flat 25% final tax on domestic and foreign dividends (Arts 91, 132). Foreign withholding tax is credited. JSON: domestic_rate = foreign_gross_rate = 0.25, credit. Outbound WHT: 15% standard to non-residents (PwC), 0% to qualifying EU parents. 59 treaties in force, including the US.

Inheritance and gifts to children

ZDDD (Uradni list RS 117/2006). The tax is on the recipient. Under Art. 9, the first inheritance order is fully exempt for both inheritances and gifts: children, adopted children and their descendants, spouse, unmarried partner, plus sons/daughters-in-law and stepchildren (FURS; Uradni list 2016). Others (Art. 8) pay 5–14% (parents, siblings), 8–17% (grandparents) or 12–39%. Movables-only transfers below EUR 5,000 are not taxed. JSON: fully_exempt, no brackets, gifts same as inheritance.

Wealth tax

None. Municipal building-land use charge (NUSZ) on real estate. JSON: type = none. Status of any national real property tax proposal not verified.

Special regimes

None relevant. INR is a small retail account, not a regime.

Structure regime holding_doo (family d.o.o.), added 2026-10-16 for the 60-year projection: gains 22%, dividends 1.1% effective (22% x 5%), payout to the family 25% (Art. 132 ZDoh-2), wealth tax and inheritance inherited from the standard regime. Not a special regime for arrivals: any resident can found a d.o.o. Private foundation and trust were considered and not added: Slovenian law reportedly allows private foundations only for public-benefit purposes and does not regulate a family foundation (University of Ljubljana thesis abstract, 2018; not checked against the Ustanove Act).

Company taxation (kept separate from personal tax)

CIT 22% for 2024-2028 (Art. 64 ZORZFS; general rate 19%) (FURS). Dividends received are excluded from the tax base (Art. 24 ZDDPO-2) but 5% of them counts as a non-deductible expense, so the effective rate is 1.1%; there is no minimum holding, the payer must be subject to a comparable profit tax, and non-EU payers resident in countries with a profit tax below 12.5% on the Ministry of Finance list are excluded (PwC). Gains on shares: 50% exempt only for stakes of at least 8% held 6 months where the company employs at least one person (FURS guide, section 5.1). A portfolio company with listed minority stakes therefore pays 22% on every realised gain. Foreign withholding on an excluded dividend is not credited (FURS 0920-13147/2022-3).

Cost of living notes

Ljubljana.

Open questions

Sources

Change log

Residence and succession sources

Tax sources are cited in the research notes above.