Slovenia

Facts

Combined corporate income tax rate

19.0 % (2023)

Top statutory personal income tax rate

45.0 % (2022)

Tax revenue, % of GDP

21.0 % (2024)

Top marginal rate incl. employee social security

57.2 % (2022)

OECD member

Yes

Corporate income tax rate, central government

19.0 % (2023)

Central CIT rate net of sub-central deduction

19.0 % (2023)

Top marginal income tax rate (PIT only)

35.1 % (2022)

Top rate threshold, × average wage

4.33× (2022)

Average annual wage, US$ PPP

$42,478 (2022)

Average annual wage, national currency

23,332 (2022)

Tax revenue level

20–25% of GDP

Taxes on income, profits and capital gains, % of revenue

38.1 % (2024)

Taxes on goods and services, % of value added

14.6 % (2024)

ISO code

SVN

Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)