Europe · EUR
Slovenia For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
50%
Self-employed SS
Yes
VAT
22%
Capital gains
25%
Exit tax
No
Nomad visa
Yes
54
/ 100
Tax efficiency26
Ease to enter87
Ease to exit65
Cost of living56
Internet26
English100
Slovenia taxes residents on worldwide income through a steep five-band progressive system topping out at 50 percent, and self-employed people must pay mandatory monthly social contributions regardless of activity. Investment income sits outside the wage brackets at a flat 25 percent, and capital gains on shares phase down to zero after 15 years of holding with no individual exit tax. It launched a one-year digital nomad permit in November 2025, and living costs run well below US levels, but the high personal rates and 38 percent combined payroll burden make it a heavier-tax base than other EU options.
Personal income tax
Income tax structureProgressive
Top income tax rate50%
Entry income tax rate16%
Top rate threshold$89,510
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate22.1%
Employer SS rate16.1%
Indirect & other taxes
VAT standard rate22%
Capital gains rate25%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate39%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,650
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index77
Internet speed120 Mbps
English proficiencyHigh
Civil liberties95
Digital nomad visa
Slovenia runs the Temporary Residence Permit for Digital Nomads (DNV), which lets you live here legally while earning from clients or an employer abroad. You need to prove $3,650/mo.
ProgramTemporary Residence Permit for Digital Nomads (DNV)
Income requirement$3,650/mo (At least 2x average monthly net salary in Slovenia (exact EUR amount calculated from most recent published average gross salary; specific 2026 amount not stated in sources). User stored €3,650 estimate is reasonable.)
Duration1 year, cannot be extended
Renewablenot renewable; reapplication possible 6 months after expiry
Application feeApplication fee not specified in official sources
FamilyFamily reunification allowed immediately without duration or validity restrictions
How it is taxed
Tax residency treatment for digital nomads not specified in official sources; foreign-sourced income subject to standard Slovenian tax rules if tax resident (183+ days). Recommend verification with Slovenian tax authority (FURS).
What you need to qualify
- non-EU/EEA citizen
- employed or working under civil contract for business outside Slovenia, or self-employed abroad
- work conducted remotely via digital technology
- not entering Slovenian labour market
- proof of sufficient financial means from lawful income sources
Verified 2026-07-17 · high confidence
Sources
- PwC Worldwide Tax Summaries — Slovenia Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Slovenia Individual Other taxes (social security, VAT)
- PwC Worldwide Tax Summaries — Slovenia Corporate Taxes on corporate income
- GOV.SI — Temporary residence permit for digital nomads
- Financial Administration of the Republic of Slovenia (FURS) — I inherited (inheritance and gift tax)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.