Good to know
Good to Know
- You do not need a local Slovenian partner, co-founder, or shareholder to register a d.o.o. — full foreign ownership is permitted.
- Registering the company itself is fast and often free via SPOT/e-VEM, but that only creates the legal entity — if you (a non-EU citizen) want to actually live in Slovenia and manage the company yourself, you need a separate single residence-and-work permit, which is a slower, distinct process from incorporation.
- Non-EU nationals cannot register as a sole proprietor (s.p.) until they've held Slovenian residence for at least one year — this is the main reason most non-EU founders choose a d.o.o. instead, since it has no such residency prerequisite.
- If you can't get a Slovenian digital certificate for e-VEM (common for foreigners not yet resident), the practical workaround is registering through a notary, which adds a modest fee but no residency requirement.
- The minimum €7,500 share capital for a d.o.o. must be paid in cash into a Slovenian bank account before registration is finalized — it isn't a fee, it becomes the company's own working capital.
- A Slovenian d.o.o. can be 100% foreign-owned and set up with a single shareholder, but simply owning the company does not give you the right to live or work in Slovenia — that still requires a separate residence/work permit process.
- Non-EU citizens cannot register as a sole proprietor (s.p.) until they've already held a Slovenian residence permit continuously for 12 months, which is why most non-EU founders start with a d.o.o. instead.
- If your d.o.o. pays out profit as dividends, that profit is taxed twice: once at the corporate level (22% through 2028) and again at 25% when it reaches you personally as a shareholder — factor this into how you plan to pay yourself.
- All tax filings — corporate, s.p., and personal — go through the same government portal, eDavki, so most Slovenian accountants and tax advisors work primarily through that system.
- The current 22% corporate tax rate is a temporary surtax (base rate is 19%) introduced to fund flood-reconstruction and is legislated to apply only through 2028 — expect the headline rate to change again after that.
Business Tax And Structure Options
- Practical Takeaway
- For a foreign founder without existing Slovenian residency, forming a d.o.o. is generally the faster and more accessible route (no residency wait, foreigner-friendly single-shareholder rules), while the s.p. route — despite its simpler compliance and flat-rate tax option — is realistically only open to non-EU nomads after they already hold 12 months of continuous Slovenian residence.
VAT
- Reduced Rate
- 9.5%
- Standard Rate
- 22%
- Registration Threshold
- €50,000
- Threshold Note
- A business becomes liable to register for VAT (DDV) once turnover exceeds this threshold within the previous 12-month period; voluntary earlier registration is also possible.
Filing Obligations
- Corporate Return
- Annual CIT return based on audited/prepared financial statements, generally on a calendar-year basis (a different 12-month fiscal year is allowed for seasonal businesses or multinational subsidiaries, but must still comprise a full 12 months).
- System
- All companies, sole proprietors (s.p.), and self-employed individuals must file tax returns and related documents through eDavki, the online portal of FURS (the Financial Administration of the Republic of Slovenia).
- Prepayments
- Companies typically make periodic advance CIT prepayments during the year, reconciled against the annual return.
- Recent Change 2026
- As of 2026, deadlines for correcting tax returns in audit procedures and for paying income-tax advances/CIT settlements were extended from 20 to 30 days from the statutory deadline.
Corporate Income Tax
- Current Rate 2024 2028
- 22%
- Standard Statutory Rate Note
- Base statutory rate is 19%, but a temporary surtax raises it to 22% for tax years 2024 through 2028.
- Details
- Slovenian tax residents pay CIT on worldwide income; non-residents (including foreign companies operating via a Slovenian permanent establishment) pay CIT only on Slovenia-sourced income. A company is a Slovenian tax resident if its registered seat is in Slovenia, or if its place of effective (central) management and control is exercised from Slovenia even if the formal seat is abroad.
- Minimum Tax Pillar Two
- Slovenia has transposed the EU's Pillar Two minimum taxation directive, imposing a 15% effective minimum tax with top-up/GloBE filing obligations — relevant mainly to large multinational groups, not typical small foreign-owned nomad businesses.
- Surtax Reason
- The temporary 3-point increase (19% to 22%) funds flood reconstruction following the August 2023 floods and is legislated to run 2024-2028.
Dividend And Withholding Tax
- Withholding Tax General
- 15% withholding tax generally applies to certain Slovenia-sourced payments to non-residents (e.g. dividends, interest, royalties), subject to reduction under Slovenia's roughly 60 double-taxation treaties.
- Dividend Tax On Individual Shareholders
- 25% flat tax when a company distributes profit to an individual shareholder (paid on top of the 22% CIT already paid by the company — an effective double layer of taxation on distributed profit).
Structure Comparison For Foreigners
- Branch Or Subsidiary Alternative
- A foreigner or foreign company that already operates a business abroad can instead open a branch office (podružnica) or a subsidiary d.o.o. in Slovenia; a branch requires no founding capital but the foreign parent company remains liable for the branch's obligations.
Sp Sole Proprietor
- Liability
- The s.p. is a natural person, not a separate legal entity — the owner is personally liable with all personal assets, not just business assets.
- Who Can Open
- EU/EEA/Swiss citizens can register an s.p. immediately, with the same rights as Slovenian nationals. Non-EU citizens must already hold a valid Slovenian residence permit with at least 12 months of continuous residence before they are eligible to register an s.p., and self-employment additionally requires a work permit (e.g. a residence-and-work permit for self-employment) to join the compulsory social insurance system.
- Tax Treatment
- Not subject to corporate income tax; instead taxed as personal income under Slovenia's progressive income-tax scale (16%–50%), OR the owner can opt into the standardized-expenses ('normirani odhodki' / flat-rate) regime, where a flat 80% of revenue is presumed as deductible costs and the remaining 20% taxable base is taxed at a flat 20%.
- Minimum Capital
- None required.
- Registration Speed
- Registration itself (via the eVEM online system or a VEM office) is free and typically takes only 1-2 business days once the applicant is eligible.
DOO Limited Liability Company
- Liability
- Limited to the company's assets/capital, not the owner's personal assets.
- Who Can Open
- Any foreigner — EU/EEA/Swiss or non-EU — can establish a d.o.o. with no prior Slovenian residency requirement; a single founder/shareholder is permitted and foreigners can own 100% of the company.
- Tax Treatment
- Subject to corporate income tax (22% through 2028) on company profit; a further 25% tax applies if/when profit is distributed as dividends.
- Minimum Capital
- €7,500
- Important Caveat
- Incorporating a d.o.o. does not by itself grant the founder the right to live or work in Slovenia — a separate residence/work permit is needed to be legally employed by your own company, and authorities may require the company to show several months of active operation before approving that permit.
Incorporation Process And Requirements
- Recommended Structure For Non EU Founders
- d.o.o., because it does not carry the one-year prior-residence requirement that applies to sole proprietorship registration.
- Scope Note
- Company registration in Slovenia is a national (not city-specific) process administered by AJPES/SPOT/e-VEM, but incorporation, notaries, and SPOT points relevant to Ljubljana-based nomads are all located centrally in the capital.
Official Links
Realistic Timeline
- Company Registration Only
- A few days to about one week via SPOT/e-VEM if a digital certificate and all documents are ready; up to roughly two weeks including notary steps for founders who can't obtain a Slovenian digital certificate or aren't physically present.
- Non EU Founder Wanting To Live And Work Via The Company
- Substantially longer — company registration itself is fast, but obtaining the separate single residence-and-work permit as a foreign representative/director is a distinct, slower administrative process handled by the local Administrative Unit with input from the Employment Service of Slovenia.
Cost To Incorporate
- Notary Route Low
- €200
- Notary Route High
- €500
- Spot Or Evem Route
- €0.00
Registration at a SPOT point or via e-VEM is free of charge.
- Minimum Share Capital DOO
- €7,500
This is paid-in capital that becomes company assets, not a government fee.
- Investment Proof For Foreign Representative Work Permit
- €30,000
Required only if a non-EU founder wants a work permit as company representative before the company has been registered/active for six months.
Incorporation Steps
- Choose legal form (typically d.o.o.), business name, and business activity code (SKD, Slovenia's classification).
- Obtain a Slovenian tax number (davčna številka) for every founder and every director from the Financial Administration (FURS) — mandatory before registration.
- Draft the founding act: a single-member d.o.o. uses an 'akt o ustanovitvi'; a multi-member d.o.o. uses a 'družbena pogodba' (company agreement).
- Open a Slovenian bank account and deposit the minimum share capital in cash.
- Register the company: either free of charge via the e-VEM online one-stop-shop (requires a Slovenian digital/qualified e-certificate) or at a physical SPOT (Slovenian Business Point) office — both free; or via a notary public if simplified conditions aren't met (this route is common for foreign founders who cannot get a Slovenian digital certificate or cannot appear in person).
- Registration is automatically forwarded to the AJPES Business Register, the Tax Administration (FURS), and the Health Insurance Institute (ZZZS) — no separate filings needed for these.
- Register for VAT with FURS if the business activity requires it.
- If a non-EU founder intends to personally act as company representative/director and reside in Slovenia, a separate single residence-and-work permit application (via the local Administrative Unit, with consent from the Employment Service of Slovenia) is required — this is a distinct process from company registration itself.
Common Legal Structures
D.o.o. (Družba Z Omejeno Odgovornostjo) — Private Limited Company
- Minimum Share Capital
- €7,500
- Notes
- The standard vehicle for foreign founders. Single-member or multi-member (up to 50 members). Liability limited to capital contributed. No Slovenian residency required for founders or directors.
D.d. (Delniška Družba) — Joint-stock Company
- Minimum Share Capital
- €25,000
- Notes
- Used for larger enterprises or capital-raising structures; requires 2+ shareholders and dual-tier governance.
S.p. (Samostojni Podjetnik) — Sole Proprietor
- Notes
- Not a separate legal entity — unlimited personal liability. Non-EU/EEA/Swiss nationals must hold a Slovenian residence permit for at least one year before they are allowed to register as s.p., which is why most non-EU founders default to a d.o.o. instead.
Branch Office
- Notes
- An extension of a foreign parent company, not a separate legal entity; the parent bears all legal/financial liability. Does not itself confer residence rights on the branch manager.
Typical Documents Required
- Valid passport/ID for each founder and representative
- Slovenian tax number for each founder and director (obtained from FURS)
- Certified statement from company members that they have no unsettled tax obligations
- Statement of appointment for each director/procurator
- Proof of registered office address (owner's certified statement if the founder doesn't own the premises)
- For non-EU corporate founders: an extract from the home-country company register with certified Slovenian translation
Local Partner Or Sponsor Requirement
- Detail
- Slovenia allows 100% foreign ownership of a d.o.o. (limited liability company) with no requirement for a local partner, local shareholder, or local director. Any foreigner, of any nationality, can be a founder.
- Required
- No
AI-generated estimateData refreshed July 2026
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Data last updated July 2026 · Verify anything important.