Slovenia introduces major tax changes in 2026 affecting self-employed individuals, foreign entrepreneurs, and foreign-owned companies operating in Slovenia. The legal basis is the Act on the Right to Winter Bonus and the Reform of Tax Base Assessment Using Standardized Expenses (ZPZR), adopted in November 2025. The rules apply from 2026, with certain thresholds already relevant for tax year 2025.
This article provides a concise and comprehensive overview of the key tax changes applicable to all taxpayers in Slovenia. The legislation applies equally to domestic and foreign taxpayers, while the focus is placed on areas with the highest practical impact for expats, foreign entrepreneurs, business professionals, and corporate clients.
Entry into the Standardized Expenses System (Normirani odhodki)
The standardized expenses regime is also known as a flat tax rate system for self-employed individuals. The tax base is determined using predefined standardized expenses rather than actual business costs. Taxation therefore applies only to a fixed portion of revenue, resulting in a simple and predictable tax burden.
Under this system, 80 percent standardized expenses are recognized on revenue up to the statutory threshold. Actual costs such as rent, materials, or equipment are not deductible, and personal tax allowances are not available. Income tax is assessed at a flat rate on the taxable base and is treated as a final tax for qualifying income levels.
The regime is typically used when switching from actual expenses to standardized expenses taxation and is most common among freelancers, consultants, digital professionals, and small entrepreneurs with low operating costs. Entry is permitted up to EUR 50,000 of annual revenue for all taxpayers, or up to EUR 120,000 if the individual is fully insured as self-employed for at least nine continuous months. For farming households, the threshold is EUR 120,000 per insured member.
A key change from 2026 onward is the re-entry restriction. If a taxpayer exits the standardized system or closes the business from 1 January 2026, re-entry is possible only after more than five years, with the year of exit excluded from the calculation.
Exit from the Standardized Expenses System
A mandatory exit from the standardized system and a switch to actual income and actual expenses accounting applies when the average revenue of two consecutive years exceeds the prescribed thresholds. These thresholds depend on the insurance status of the taxpayer and range from EUR 50,000 for part-time self-employed persons to EUR 120,000 for full-time self-employed persons or farming household members.
An important novelty is the calculation method. The revenue average now includes years in which no activity was performed, with such years counted as EUR 0 revenue. For assessment purposes, the last three consecutive years before the decision year are reviewed, including inactive years. These rules already apply for exits in 2026, based on revenues from 2024 and 2025.
New Progressive Tax Rates for Standardized Expenses from 2026
From 2026 onward, standardized expenses taxpayers are subject to a progressive tax scale. Full-time self-employed individuals are taxed at 20 percent on the taxable base up to EUR 72,000, and 35 percent above this amount. For part-time self-employed individuals, the 20 percent rate applies up to EUR 33,000, with 35 percent above that threshold. Farmers are taxed at 20 percent up to EUR 72,000 per member, and 35 percent above this level.
Standardized Expenses versus Actual Expenses
At EUR 100,000 of annual revenue, standardized expenses are typically disadvantageous. No standardized expenses are recognized for a portion of the revenue, and tax allowances cannot be applied. In such cases, taxation based on actual expenses is often more efficient, particularly where there are significant costs such as materials, rent, equipment, or available reliefs for dependents or research and development.
At EUR 50,000 of annual revenue, standardized expenses are generally advantageous. The system allows 80 percent standardized expenses up to the statutory limit, applies a 20 percent final income tax, and significantly simplifies bookkeeping, as only records of issued invoices are required.
Impact on Seasonal and Project-Based Workers
Until now, seasonal workers in tourism, project-based professionals, and performing artists were able to open and close a part-time standardized sole proprietorship each year. From 1 January 2026, such opening and closing within the standardized system is permitted only once.
To remain a part-time standardized taxpayer, the business must stay open for the entire calendar year, and monthly social contributions must be paid even during periods without activity. Those who wish to continue opening and closing a business as needed must switch to taxation based on actual income and actual expenses.
Other Important Tax Changes in 2026
Employers were required to pay a winter bonus of EUR 639 by 18 December 2025. In cases of employer illiquidity, payment may be postponed, but no later than 31 March 2026.
Deadlines for submitting or correcting tax returns in audit procedures have been extended from 20 to 30 days. Payment deadlines for income tax advances and corporate income tax settlements are also extended to 30 days from the statutory filing deadline.
Significant changes affect corporate restructurings. A new definition of permanent establishment applies, requiring the establishment to exist before the transaction. Approval of tax neutrality by FURS, the Financial Administration of the Republic of Slovenia, is possible only after registration, increasing uncertainty regarding capital gains taxation.
All companies, sole proprietors, and self-employed individuals must submit filings through eDavki, the official electronic system of FURS.
In the area of tax enforcement, FURS may suspend enforcement during appeal procedures. If the appeal is rejected, 2 percent annual interest applies. The minimum installment per tax type is EUR 200, and relief is no longer available for liabilities connected to tax avoidance or abuse. Repeated installment approvals for the same tax type are no longer permitted.
New tax transparency obligations apply to multinational groups. Information from top-up tax returns will be automatically exchanged within the EU, enabling enforcement of the 15 percent global minimum tax.
About SIBIZ
SIBIZ provides advisory services to foreign entrepreneurs, foreign-owned companies, business professionals, and corporate clients, covering tax advisory, accounting, immigration, and corporate structuring in Slovenia.
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