Glossary

DDPO (davek od dohodkov pravnih oseb, corporate income tax)

This text was generated by AI and has not been reviewed by an editor. Every figure shows its law and source. Confirm the conditions for your case at a consultation before deciding.

In short

DDPO is Slovenia's corporate income tax: Slovenian companies, including a d.o.o., pay it, and so do foreign companies on profit from a permanent establishment in Slovenia. Rate: 22% (a temporary rate for 2024-2028).

Key figures

Corporate income tax
22% (a temporary rate for 2024-2028)the standard rate in ZDDPO-2 is 19%; the 2023 flood recovery act (ZORZFS) raised it by 3 percentage points for the tax years 2024-2028Legal basis: ZORZFS, 64. člen; ZDDPO-2, 60. člen · as of 10 October 2026 · source
Corporate tax return
within 3 months after the tax year ends, by 31 March for a calendar year; only via eDavkias of 10 October 2026 · source
Advance payments
monthly if the advance exceeds €400, otherwise quarterlyas of 10 October 2026 · source
Tax on dividends
25%, final taxdividends are not added to the annual income tax baseLegal basis: ZDoh-2, 132. člen · as of 10 October 2026 · source

Who pays and on what

  • Taxpayers: all legal persons under Slovenian and foreign law, except the state and municipalities.
  • A Slovenian company pays on its profit, a foreign one on the profit of its permanent establishment (poslovna enota) in Slovenia; some payments abroad are taxed by withholding.
  • Rate: 22% (a temporary rate for 2024-2028).

Return and advances

  • Return (obračun DDPO): within 3 months after the tax year ends, by 31 March for a calendar year; only via eDavki.
  • Advances: monthly if the advance exceeds €400, otherwise quarterly.
  • If justified reasons prevent filing on time, FURS can allow a later filing on request.

Profit and the owner

The company itself pays corporate tax. When after-tax profit is paid to members as dividends, tax on dividends is withheld as well: 25%, final tax.

Frequently asked questions

What is the corporate income tax rate in Slovenia?

Currently: 22% (a temporary rate for 2024-2028).

When does a d.o.o. file its corporate tax return?

Deadline: within 3 months after the tax year ends, by 31 March for a calendar year; only via eDavki.

Does a company pay corporate tax if it made a loss?

The tax is charged on profit, so a loss means nothing to pay, but the return is still filed on time.

This text was generated by AI and has not been reviewed by an editor.

Updated: 10 October 2026

General information, not individual legal advice. Rules and amounts change: confirm the exact conditions for your case at a consultation.

Book a consultationAll terms