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Slovenia Business Formation

Register a Company in Slovenia Euro, EU Market, Free Online Set-Up

A Slovenian d.o.o. can be registered online for free through the SPOT portal, with €7,500 of capital. Corporate tax is 22% until 2028 — high enough to clear the US high-tax test — but a new company does not give its owner residence straight away.

In short

The usual company is the d.o.o. (limited liability company): €7,500 minimum capital, fully paid before registration, with one or more founders who need not live in Slovenia. Registration is free online through the SPOT portal with a qualified e-certificate, or at a SPOT point; a notary is needed only for custom articles, in-kind contributions or branches. The court usually decides in about 4 days. Corporate tax is 22% for 2024–2028 (19% before), with generous R&D and investment allowances. Dividends to US shareholders carry 5% or 15% withholding under the treaty. VAT is 22%, with registration above €60,000 of turnover, and B2B e-invoicing becomes mandatory in 2028. US owners usually file Form 5471; at 22% the company clears the 18.9% US high-tax threshold. To live in Slovenia, your company must be operating (an insured employee or €10,000 monthly inflows for 6 months) before it can sponsor you.

Slovenian company: key facts

Last verified 28 September 2026
Usual company typed.o.o.: €7,500 minimum capital, fully paid before registration (at least 25% of each cash contribution); one or more founders; managers need not live in Slovenia# Source: SPIRIT Slovenia - Limited Liability Company (d.o.o.) factsheet · SPOT - Ustanovitev d.o.o.
RegistrationFree online through the SPOT portal with a qualified e-certificate, or at a SPOT point; a notary is needed only for custom articles, several founders with a custom contract, in-kind contributions or branches; the court usually decides in about 4 days# Source: SPOT - Ustanovitev d.o.o. · Mladi podjetnik (SPIRIT) - Establishing a company in Slovenia
Joint-stock companyd.d.: €25,000 minimum capital; one-tier or two-tier board# Source: SPOT - Delniska druzba
Flat-rate sole traderFrom 2026: open to s.p. with revenue up to €50,000 (part-time) or €120,000 (full-time); 80% of revenue up to €60,000 counts as expenses; tax 20% on the deemed profit# Source: Vlada RS - Novosti pri normiranih odhodkih v letu 2026
Corporate tax22% for 2024–2028 (a temporary rise from 19% to fund flood reconstruction)# Source: PwC Worldwide Tax Summaries - Slovenia, Corporate - Taxes on corporate income · Vlada RS - Novosti pri obdavcenju, ki jih prinasa zakon o obnovi (28 Dec 2023)
Tax reliefsExtra 100% deduction for R&D and 40% for investment in equipment, capped together at 63% of the tax base# Source: PwC Worldwide Tax Summaries - Slovenia, Corporate - Tax credits and incentives
Dividend withholding15% on dividends to foreign companies, 25% for individuals; the US treaty limits it to 5% (US company with 25%+) or 15%# Source: PwC Worldwide Tax Summaries - Slovenia, Corporate - Withholding taxes · PwC Worldwide Tax Summaries - Slovenia individual income determination
VAT22% standard, 9.5% and 5% reduced; registration above €60,000 of turnover (since 2025)# Source: PwC Worldwide Tax Summaries - Slovenia, Corporate - Other taxes · SPOT - Davek na dodano vrednost (DDV)
E-invoicingVAT ledgers filed electronically each month since July 2025; structured e-invoices mandatory for domestic B2B from 1 January 2028# Source: PwC Worldwide Tax Summaries - Slovenia, Corporate - Other taxes · KPMG TaxNewsFlash - Slovenia: mandatory e-invoicing for B2B transactions
Beneficial ownersRegistered within 8 days of incorporation; the register is no longer public since August 2025# Source: Vlada RS - Preverite vpis v Register dejanskih lastnikov (24 Sep 2026) · RTV SLO - Dostop do podatkov iz registra dejanskih lastnikov spremenjen
Annual filingCorporate tax return and annual report due by 31 March for calendar-year companies# Source: PwC Worldwide Tax Summaries - Slovenia, Corporate - Tax administration · AJPES - Obvestilo gospodarskim druzbam in zadrugam (LP2025)
Company ownersA permit through your own company needs the company to be operating: at least 1 full-time insured employee for the 6 months before applying, or €10,000 of monthly inflows over 6 months# Source: Racunovodstvo.net - ZZSDT Art. 17 (version valid from 21 May 2025) · ESS (Zavod RS za zaposlovanje) - Zaposlovanje tujcev v Sloveniji (leaflet)
US tax treatySigned 1999, in force since 2001; dividend withholding 5% (US company with 25%+) or 15%; the US still taxes its citizens# Source: IRS - Slovenia Treasury (Technical) Explanation · PwC Worldwide Tax Summaries - Slovenia, Corporate - Withholding taxes
US filing for a d.o.o.US owners usually file Form 5471; a d.o.o. can elect its US tax classification (Form 8832), a d.d. cannot# Source: IRS - About Form 5471 · eCFR 26 CFR 301.7701-2(b)(8) per se corporations
US anti-deferral taxGILTI is renamed NCTI from 2026; at 22% Slovenia is above the 18.9% high-tax threshold# Source: Taxes for Expats - GILTI high-tax exception guide

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Not American?

Canadians, Australians, Brits and other non-EU citizens: the same rules apply

Slovenian company law is the same for every foreign founder. A few points differ for Americans:

  • Canada
  • Australia
  • New Zealand
  • United Kingdom
  • Japan
  • South Korea
  • + other visa-free countries
Living in SloveniaA permit through your own company needs the company to be operating: at least 1 full-time insured employee for the 6 months before applying, or €10,000 of monthly inflows over 6 months. Self-employment (s.p.) is possible only after 1 year of residence.
Tax treatyThe 1999 US–Slovenia treaty limits dividend withholding to 5% (US company with 25%+) or 15%.
Documents from abroadNeed an apostille; the US, Canada (since 11 Jan 2024), the UK, Australia and NZ issue them. Founders need a Slovenian tax number and personal number (EMŠO), which can be arranged remotely through a representative.Source: HCCH: Apostille Convention status table

At a Glance

Slovenian Company Formation in Numbers

€7,500Minimum d.o.o. capital, paid before registration
€0State cost of registering through SPOT
22%Corporate tax 2024–2028 (19% before)
22%Standard VAT rate

Why Slovenia

Why Americans Register Companies in Slovenia

Slovenia offers a eurozone company inside the EU single market, free online registration, managers who can live abroad and strong R&D and investment allowances. At 22%, its corporate tax rate is above the US high-tax threshold, which simplifies US planning.

The trade-offs: a corporate tax rate that rose for 2024–2028, high income tax and contributions on salaries, paperwork in Slovene and residence rules that require the company to be operating before it can sponsor its owner.

Business Structures

Which Entity Type Is Right for You?

Most Common

Limited Liability Company

d.o.o. — družba z omejeno odgovornostjo

One or more founders, at least €50 each; the €7,500 capital must be fully paid before registration. Managers may be foreigners living abroad. Can elect its US tax classification.

Min. capital
€7,500
Registration
Free through SPOT
Larger Businesses

Joint-Stock Company

d.d. — delniška družba

For larger companies and listings on the Ljubljana Stock Exchange; one-tier or two-tier board. Always a corporation for US tax.

Min. capital
€25,000
Sole Traders

Sole Proprietor

s.p. — samostojni podjetnik

Free registration, no capital, unlimited liability. Non-EU citizens can register only after 1 year of residence. From 2026: open to s.p. with revenue up to €50,000 (part-time) or €120,000 (full-time); 80% of revenue up to €60,000 counts as expenses; tax 20% on the deemed profit.

Liability
Unlimited
Foreign Companies

Branch

Podružnica

No separate legal personality — the parent stays liable; registered through a notary.

Corporate Tax

Slovenia's Corporate Tax — 22% Until 2028

22% for 2024–2028 (a temporary rise from 19% to fund flood reconstruction). There is no local business tax. Extra 100% deduction for R&D and 40% for investment in equipment, capped together at 63% of the tax base. Corporate tax returns are due 3 months after year-end, with monthly or quarterly advance payments.

22%Corporate tax 2024–2028
100%Extra R&D deduction
25%Tax on dividends for individuals
5% / 15%Dividend withholding under the US treaty
The US–Slovenia tax treaty

Signed 1999, in force since 2001; dividend withholding 5% (US company with 25%+) or 15%; the US still taxes its citizens. 15% on dividends to foreign companies, 25% for individuals; the US treaty limits it to 5% (US company with 25%+) or 15%.

US citizens & Green Card holdersUS tax obligations for Slovenian company owners

US citizens and Green Card holders are taxed on worldwide income. US owners usually file Form 5471; a d.o.o. can elect its US tax classification (Form 8832), a d.d. cannot. GILTI is renamed NCTI from 2026; at 22% Slovenia is above the 18.9% high-tax threshold. Report Slovenian accounts on the FBAR.

Step by Step

How to Register a Company in Slovenia

  1. Plan the structure

    d.o.o., d.d. or s.p. — and the US classification (Form 8832) before you start.

  2. Get Slovenian numbers

    Founders and managers need a Slovenian tax number and EMŠO; non-residents can arrange these through a representative.

  3. Pay in the capital

    Pay €7,500 into a temporary bank account and get the bank's confirmation.

  4. Register through SPOT

    Free online with a qualified e-certificate or at a SPOT point using the standard founding act. Use a notary for custom articles, several founders with a custom contract or in-kind contributions.

  5. Court entry

    The court usually decides in about 4 days; the company is entered in the AJPES business register and gets its tax number automatically.

  6. Owners, VAT and staff

    Report beneficial owners within 8 days, register for VAT if needed, and register employees with ZZZS through SPOT.

Want to live in Slovenia and run the company? See the residence routes on our Slovenia page.

Costs & Fees

What Does It Cost to Register a Company in Slovenia?

Cost itemNotesAmount
SPOT registrationOnline or at a SPOT point, standard founding actFree
Notary routeCustom articles, in-kind contributions, branches (notarial tariff)Varies
Share capitald.o.o. minimum, paid before registration (stays in the company)€7,500
Qualified e-certificateNeeded to sign onlineSmall fee

Official fees 2026. Accountant and lawyer fees vary — ask for quotes. Source: SPOT portal

After Registration

Post-Registration Requirements

  • Annual report and tax return

    Corporate tax return and annual report due by 31 March for calendar-year companies. Audit applies to medium and large companies and all d.d.

  • VAT

    22% standard, 9.5% and 5% reduced; registration above €60,000 of turnover (since 2025). Returns are monthly, or quarterly with turnover up to €210,000.

  • E-invoicing

    VAT ledgers filed electronically each month since July 2025; structured e-invoices mandatory for domestic B2B from 1 January 2028.

  • Beneficial owners

    Registered within 8 days of incorporation; the register is no longer public since August 2025.

  • Employees

    Contributions are 23.1% for employees and 17.1% for employers since July 2025, plus the €39.36 monthly health contribution.

Expert Notes

What Americans Should Know Before Registering in Slovenia

  • 22% is temporary

    The rate is due to fall back to 19% from 2029 — still above the 18.9% US threshold, but only just.

  • A new company does not give you residence

    It needs an insured employee or €10,000 of monthly inflows for 6 months first; plan another route for your first year, such as the digital nomad permit.

  • Choose the flat-rate s.p. carefully

    It suits small service businesses once you have lived in Slovenia for a year.

  • Prepare for e-invoicing

    Structured B2B e-invoices become mandatory on 1 January 2028.

Registering a Slovenian company is right for you if…

  • You want a eurozone EU company with free online registration.
  • You can work with a Slovenian accountant for VAT ledgers, AJPES reports and payroll.
  • You have US tax advice on Form 5471, NCTI and check-the-box.
  • You have a residence plan for the period before the company can sponsor you.

We work with Slovenian lawyers and accountants who set up companies for American founders and coordinate with US tax advisers. Before engaging any firm, check its client reviews on LocalVouch.

FAQ

Frequently asked questions

Do I need a notary to set up a d.o.o.?

No, not for a standard d.o.o. — registration through the SPOT portal or a SPOT point is free. A notary is needed for custom articles, several founders with a custom contract, in-kind contributions or branches.

What is the corporate tax rate in Slovenia?

22% for 2024–2028, a temporary rise from 19% to fund flood reconstruction. There is no local business tax.

When do I need to register for VAT?

Above €60,000 of annual turnover (since 2025). The standard rate is 22%, with 9.5% and 5% reduced rates.

Is the beneficial-owner register public?

No longer — since August 2025 access is limited to banks, notaries, lawyers, accountants, authorities and people with a legitimate interest.

Can my Slovenian company get me a residence permit?

Yes, once it is operating — at least one full-time insured employee for 6 months, or €10,000 of monthly inflows over 6 months. A brand-new company cannot sponsor you straight away.

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Written by US GO EU Team SloveniaResearched from official Slovenian sources · How we research and update

✓ Facts verified 28 September 2026

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