Iceland and Slovenia signed an Income Tax Treaty on 4 May 2011, and the treaty came into force on 11 September 2012. The treaty will be applicable from 1 January 2013. The treaty generally follows the provisions of the OECD Model. The maximum withholding tax rate is 15%, or 5% if the beneficial owner is a company holding 25% of the capital of the payer. The maximum withholding tax on interest and royalties is 5%.
«
Previous post
Income Tax Treaty between Egypt and Georgia
Income Tax Treaty between Egypt and Georgia
Related Posts
New Zealand publishes ratification order of tax treaty with Slovenia
October 26, 2026
New Zealand has published the Double Tax Agreements (Republic of Slovenia) Order 2026, providing for the ratification
Read More
Slovenia: FURS clarifies tax treatment of annual holiday allowances
October 20, 2026
Slovenia’s Financial Administration (FURS) has provided detailed guidance on the tax treatment and social security
Read MoreSlovenia proposes VAT Act amendments to implement ViDA measures
October 13, 2026
Slovenia’s Ministry of Finance has published a draft law proposing amendments to the Value Added Tax Act to transpose
Read More
Iceland consults proposed reforms to R&D tax incentive framework
October 13, 2026
Iceland’s Ministry of Finance has launched a public consultation on 7 October 2026 on a draft bill proposing
Read More
Iceland: MoF consults on proposed tax and customs reforms, including side-income relief and stricter non-profit oversight
October 12, 2026
Iceland’s Ministry of Finance and Economic Affairs has published a draft bill titled “The Icelandic Tax and Customs
Read More
Slovenia: FURS updates financial account reporting rules under CRS 2.0
September 22, 2026
Slovenia’s tax administration (FURS) issued technical guidance on 10 September 2026 on the national implementation of
Read More