Slovenia incorporates faster than most of the EU, often in under three working days through a single digital portal that handles the business register, tax office, and social security in one filing. Here's what it takes to start a business in Slovenia in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- S.p. (samostojni podjetnik). The sole-trader route for individuals and freelancers.
- D.o.o. (druzba z omejeno odgovornostjo). Slovenia's standard limited liability company, with a minimum share capital of €7,500, though only 25% (€1,875) needs to be paid before registration. Foreign founders can hold 100% of shares and act as sole director with no Slovenian residency required.
2. Register your business
A notary files electronically through the SPOT / e-VEM one-stop portal, which simultaneously enters the company in the AJPES Business Register and registers it for tax, social security, and statistics with FURS, the tax authority. Statutory processing typically takes 1 to 3 working days, and beneficial owners must be filed within 8 days of registration. Total setup cost, notary, translation, and consultancy, generally runs €800 to €2,000.
3. Choose your accounting approach
If you're registering as an s.p. and expect annual revenue under €100,000, you can opt for normative status: 80% of your revenue is automatically recognized as costs, without needing to track and justify individual expense receipts. It's a meaningful simplification for freelancers who don't want to run detailed bookkeeping.
4. Check licenses and permits
Slovenia doesn't issue a single national business license. What you need depends on your industry; certain regulated activities carry their own permits on top of standard registration.
5. Understand Slovenian taxes
Corporate income tax is 22% for tax years 2024 through 2028, a temporary increase from the previous 19% rate, introduced specifically to fund reconstruction after Slovenia's August 2023 floods; it's scheduled to revert to 19% in 2029. Investment and pension funds can qualify for a 0% rate under specific conditions.
VAT (DDV) is 22% standard, with a 9.5% reduced rate for food, non-alcoholic beverages, passenger transport, accommodation, and cultural goods, and a 5% super-reduced rate for print books, newspapers, and magazines. Registration is mandatory once turnover exceeds €50,000 in any 12-month period. Social security contributions on employee salaries run around 16.1% of gross pay.
6. Stay compliant
Annual tax returns are due by 31 March for the previous calendar year. VAT filings are monthly or quarterly depending on turnover. Tax losses can be carried forward indefinitely, capped at 50% of the year's taxable base, and qualifying R&D spending is eligible for a 100% deduction.
Slovenia business costs at a glance
| Item | Cost |
|---|---|
| D.o.o. minimum share capital | €7,500 (€1,875 paid in) |
| D.o.o. full-service formation | ~€800 to €2,000 |
| Corporate tax (2024 to 2028) | 22% |
| Corporate tax (from 2029) | 19% |
| VAT (DDV), standard rate | 22% |
| VAT registration threshold | €50,000 turnover |
Frequently asked questions
What's the corporate tax rate in Slovenia?
22% for tax years 2024 through 2028, a temporary increase from 19% introduced to fund flood reconstruction. It's scheduled to revert to 19% in 2029.
How much capital do I need to start a d.o.o. in Slovenia?
€7,500 minimum, though only 25% (€1,875) needs to be paid before registration.
How long does it take to register a company in Slovenia?
Often under three working days through the SPOT / e-VEM one-stop portal.
When do I need to register for VAT in Slovenia?
Once turnover exceeds €50,000 in any 12-month period. The standard VAT (DDV) rate is 22%.
What is normative status for a sole trader (s.p.) in Slovenia?
A simplified accounting option for s.p. owners expecting under €100,000 in annual revenue, where 80% of revenue is automatically recognized as costs without needing to track individual receipts.
Fees and rates above come from AJPES and FURS as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a Slovenia-qualified accountant or lawyer about your specific situation.