Slovenia welcomes proprietors with 4% personal tax only!


From 2013 on, there is s special taxation scheme for sole proprietors in Slovenia.

Sole proprietors are called “s.p.”, standing for “samostojni podjetnik”, literally meaning “standalone entrepreneur”.

Additionaly sweetened in 2015, taxation scheme enables the following:

  • sole proprietors with annual turnover up to 100.000 EUR can
  • claim 80% of turnover as tax deductible expense regardless of actual expenses  and
  • apply 20% fixed personal tax rate on a remaining 20%.

Example: John Smith s.p. is a consultant and has earned 90.000 EUR in year 2015. How much tax will he pay? Mr. Smith will pay 3.600 EUR of personal  tax (90.000*(1-0,8)*0,2=3.600).

No additional tax will be levied on Mr. Smith’s remaining turnover. However, Mr. Smith will have to pay social security insurance costs if he is not insured within EU or if a resident of a non-EU country. Mr. Smith may pay additional personal tax in his country of residence, if this is not Slovenia.


Obviously, this scheme offers entrepreneurs in various walks of life substantial tax savings. Under Slovenian law, foreigners can register as a sole proprietors in Slovenia. More info on that can be found here.


Our team can help you with:

  • registering an “s.p.” status,
  • formal tax compliance services,
  • de-registering “s.p.” status and
  • ancillary services.

Be  kindly invited to call us at +386 8 2055 950, Skype ID robertsemafor or mail us at


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