Until end of 2016, slovenian corporations’s profits are taxed with 17% rate of corporate income tax.
From 1st of January 2017, corporate income tax rate is raised to 19%.
Shareholders and owners of limited liability companies, who are physical persons, must add witholding tax to their tax burden when they are paid out dividens. This tax takes 25% of proceedings.
Total tax burden equals: 19%+81%*25%=38,475%, which is 3,3 percentage points higher that until the end of 2016; old tax burden equals 17%+83%*25%=35,275%.
Effective tax burden can be lowered with investment deductions. Do contact us at info@semafor.si for further information.
We stick to hope taxman’s “appetite for destruction” is satisfied for now, but we are probably just naive.