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  • Service: Tax, International Executive Services
  • Type: Regulatory update, Survey report
  • Date: 2/20/2014

Other taxes and levies 

Taxation of international executives
Social security tax
Gift, wealth, estate, and/or inheritance tax
Real estate tax
Sales/VAT tax
Unemployment tax
Other taxes


Social security tax

Are there social security/social insurance taxes in Slovenia? If so, what are the rates for employers and employees?


Employers and employees are obliged to pay social security contributions.


Employer and employee


Type of insurance Paid by employer Paid by employee Total
Pension insurance 8.85% 15.50% 24.35%
Health insurance 7.09% 6.36% 13.45%
Unemployment insurance 0.06% 0.14% 0.20%
Maternity leave 0.10% 0.10% 0.20%
Total 16.10% 22.10% 38.20%

Employers are obliged to pay obligatory social insurance contributions in Slovenia for every employee.


Contributions for health and disability insurance are also levied on contract workers (individual work contract). The health contribution is EUR4.46 and the pension and disability contribution is 6 percent of the earned income.


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Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Slovenia?


Inheritance tax has to be paid by a natural person, who inherits property or receives a gift in Slovenia. The tax rate depends on the family relations and on the value of the property/gift.


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Real estate tax

Are there real estate taxes in Slovenia?


Property tax is imposed on premises such as buildings and parts of buildings, including apartments, garages and secondary homes. The taxpayer is an individual who is the actual or beneficial owner of the premises. The tax rate for the premises depends of the type of property and its value.


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Sales/VAT tax

Are there sales and/or value-added taxes in Slovenia?


Slovenia adopted a VAT system in 1999.


Value-added tax (VAT) is payable on all supplies of goods and services, affected by a taxable person, acting as such, for consideration within the territory of Slovenia, on intra-community acquisition and importation of goods. It is also imposed on the transfer of ownership of buildings or parts thereof if the transfer is made before first occupancy or within a period of two years after the first occupancy.


The standard rate is 20 percent and reduced rate is 8.5 percent (applies to goods and services specifically defined by the VAT Act).


Excise duties were introduced in Slovenia together with VAT system. Goods subject to excise duties are tobacco products, alcohol and alcoholic beverages, and energy products.


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Unemployment tax

Are there unemployment taxes in Slovenia?


No, there is no unemployment tax in place. However, the percentage of social security contributions is dedicated to unemployment insurance.


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Other taxes

Are there additional taxes in Slovenia that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.


Immovable property transfer tax


Immovable property transfer tax: is levied on the transfer of immovable property if VAT has not been charged on such property. It is applied to the market value of immovable property transferred. In general, the taxpayer is the seller of the immovable property. The tax rate is 2 percent of the market value of the transaction.


Land tax


Charge for the use of a building ground is levied on vacant and constructed building land possessed by legal persons and individuals. A charge is set by local communities. The tax authorities assess the charge by 31 March for the current year. Tax is paid in installments for the year in advance.



© 2014 KPMG poslovno svetovanje, d.o.o., a Slovenian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

 

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Taxation of international executives