As previously reported, Slovenia introduced a new Act on reconstruction, development, and provision of financial resources (referred to as “ Act on the Reconstruction, Development and Provision of Financial Resources“). The Act implements a temporary rise in the corporate tax rate to 22% for the years 2024 through 2028.
This adjustment is part of broader fiscal measures aimed at supporting recovery efforts.
A new 0.2% balance sheet tax is introduced for banks and savings institutions, effective until the end of 2028. This tax is based on the average value of balances on the last day of each month within the tax period.
This Act was officially published in the Official Gazette on 22 December 2023. It amends the Income Tax Act (ZDoh-2) to address the taxation of interest for investors holding securities issued by the Republic of Slovenia in 2024, 2025, or 2026. It provides a EUR 1,000 reduction on the aggregate tax base for interest from these securities, with income tax assessed and paid on an annual basis.
