Slovenia

Slovenia's Rankings
CategoryRankScore
Overall Rank2065.14
Corporate Taxes1070.52
Individual Taxes1770.58
Consumption Taxes3059.26
Property Taxes2260.26
International Tax Rules1579.32

Slovenia ranks 20th overall on the 2019 International Tax Competitiveness Index, three places worse than in 2018.


Strengths

  • 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.

Weaknesses

  • 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.

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