|International Tax Rules||15||79.32|
Slovenia ranks 20th overall on the 2019 International Tax Competitiveness Index, three places worse than in 2018.
- Slovenia has a 19 percent corporate tax rate, below the OECD average (23.6 percent).
- Slovenia's 22 percent VAT applies to a relatively broad base.
- Slovenia has better-than-average tax treatment of business investment in machinery.
- Slovenia's progressive personal income tax system has a combined top rate of 61.1 percent.
- Slovenia has a relatively narrow tax treaty network, with 59 countries, and only a partial territorial tax system.
- Slovenia has multiple distortionary property taxes with separate levies on real estate, estates, and assets.