Ljubljana, February 17, 2026 Significant updates have been announced regarding the proposed tax amendments for sole traders (s.p.) in Slovenia. Following public debate and coordination with social partners, coalition MPs have revised the proposal for the “normirani odhodki” (standardized expenses) regime, commonly known as the flat-rate tax system.
The revised draft focuses on re-entry conditions while withdrawing controversial changes to social security contributions.
Key Changes: What Has Been Removed?
The most debated element of the initial proposal involved a change to the minimum pension and disability insurance contribution base.
Originally, the draft suggested that s.p. holders and farmers with annual revenues under EUR 30,000 would pay contributions based on 60% of the minimum wage, rather than the current 60% of the average wage.
This provision was officially removed from the latest version of the bill. The decision comes after strong opposition from the Ministry of Finance and other institutions and organizations.
The updated proposal shifts its focus toward the conditions for entering and re-entering the “normiranci” flat-rate tax regime.
Removal of the Time-Based Restriction Currently, a sole trader who leaves the flat-rate system often faces a multi-year waiting period before they can return. The new proposal removes this fixed time-based restriction, replacing it with a revenue-based safeguard.
The Two-Year Revenue Average Under the new rules, an s.p. may re-enter the flat-rate tax regime if their average annual revenue over the previous two consecutive tax years did not exceed the specific threshold for their category.
Updated Revenue Thresholds
To provide more flexibility, the proposal introduces a new intermediate category:
The addition of the EUR 85,000 threshold aims to better accommodate taxpayers who fall between the traditional “full” and “part-time” categories.
Institutional and Legal Context
The Ministry of Finance has welcomed these revisions, noting that they resolve previous ambiguities and align with recent Constitutional Court decisions regarding the criteria for “full” flat-rate status.
While employer representatives at the Economic and Social Council (ESS) support the general goal of reducing labor costs, they have criticized the legislative process as being non-transparent. Conversely, Minister of Labour Luka Mesec emphasized that any reform must remain systemic to ensure the balance between current contributions and future pension benefits.
What This Means for Your Business
For sole traders currently operating or planning to open an s.p. in Slovenia, the takeaway is twofold:
Contribution Stability: You should not expect a reduction in the minimum social and welfare contribution base under this proposal; costs will remain linked to the average wage.
Strategic Revenue Planning: The introduction of two-year averaging and the new EUR 85,000 threshold makes revenue forecasting more critical than ever.
Understanding the s.p. Structure & Registration
A sole trader (s.p. – samostojni podjetnik) is the most common business form for individuals in Slovenia. It is a legal-business form where an individual performs a gainful activity independently. It is highly favored by freelancers and small business owners due to its simplicity, lower administrative burden, and the optional flat-rate tax system.
Register Your s.p. at the SIBIZ SPOT Point Setting up your business doesn’t have to be complicated. SIBIZ operates an in-house SPOT point (Slovenian Business Point), where we provide professional support for the entire registration process. Our experts can guide you through every step to ensure your business is set up correctly from day one.
For more details on the official requirements, you can contact us: www.sibiz.eu
About SIBIZ
SIBIZ d.o.o. is a consulting company based in Slovenia, supporting foreign individuals, digital nomads, companies, investors, business professionals and corporate clients. We provide comprehensive accounting services, tax advisory, company formation and corporate structuring, regulatory compliance support and assistance with foreign direct investment in Slovenia and the EU. We help clients structure their operations in a compliant and tax efficient way within the Slovenian and wider EU market.
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