Tax authorities
Department for Tax and Customs Policy and Legislation, Ministry of Finance
Zupanciceva 3, 1502 Ljubljana
Tel: +386 1 369 6631
Fax: +386 1 369 6959
Website: www.gov.si
Tax rates at a glance
(As of September 2009)
| Corporate income tax rate (%) |
21(a) |
| Capital gains tax rate (%) |
21(a) |
| Branch tax rate (%) |
21(a) |
Withholding tax (%) |
|
| Dividends |
15(b) |
| Interest |
15(b) |
| Royalties from patents, know-how, etc. |
15(b) |
Net operating losses (years) |
|
| Carryback |
0 |
| Carryforward |
Unlimited |
(a) The corporate income tax rate will decrease to 20% in 2010.
(b) This tax applies to payments to residents and nonresidents.
Source: Ernst & Young