Glossary

Dividende (dividends)

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

Dividende are the part of a company's after-tax profit paid out to its members. For individuals the tax on dividends is 25%, final tax; the company withholds and pays it on payment.

Key figures

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 the tax
the company withholds the tax on payment and pays it over itselfLegal basis: ZDoh-2, 134. člen · as of 10 October 2026 · source
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
Hidden profit distribution
benefits given to a member with a stake of 25% or more (free services, deals off market price, debt forgiveness) are taxed as dividendsLegal basis: ZDDPO-2, 74. člen · as of 10 October 2026 · source
Dividends from abroad
a resident declares them by 28 February for the previous year; foreign tax is credited within the limits of the double tax treatyas of 10 October 2026 · source
Treaty relief for non-residents
before payment, give the company form KIDO 1 (FURS decides within 15 days), or after payment claim a refund with form KIDO 9 within 5 yearsas of 10 October 2026 · source

How they are taxed

  • Rate: 25%, final tax.
  • Who pays: the company withholds the tax on payment and pays it over itself.
  • Dividends do not enter the annual income tax calculation and do not push up your scale rate.

The owner of a d.o.o.

  • The members decide on the distribution of profit when they approve the annual report.
  • First the company pays corporate tax: 22% (a temporary rate for 2024-2028). Then tax on dividends is withheld from the payout.
  • Watch out: benefits given to a member with a stake of 25% or more (free services, deals off market price, debt forgiveness) are taxed as dividends.

Cross-border cases

  • Dividends from abroad: a resident declares them by 28 February for the previous year; foreign tax is credited within the limits of the double tax treaty.
  • Non-resident: before payment, give the company form KIDO 1 (FURS decides within 15 days), or after payment claim a refund with form KIDO 9 within 5 years.

Frequently asked questions

What is the tax on dividends in Slovenia?

For individuals: 25%, final tax. The company withholds it on payment.

Do I have to declare dividends from a Slovenian d.o.o.?

No, if the company withheld the tax: it is final. You declare dividends yourself only from a payer that does not withhold, for example from abroad.

Can benefits given to an owner be taxed as dividends?

Yes: benefits given to a member with a stake of 25% or more (free services, deals off market price, debt forgiveness) are taxed as dividends.

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.

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