Cost of running a company in Slovenia
6 min readUpdated: 10 October 2026
This text was generated by AI and has not been reviewed by an editor. Every figure shows its source and the date it was checked. Confirm the conditions for your case at a consultation before deciding.
In short
It helps to split a d.o.o.'s costs into two stages. Before the permit you pay for bookkeeping, a registered address, the bank and taxes; after a permit based on work in your own company, the director's salary of at least €1,481.88 gross a month (since 1 January 2026) is added, which costs the company about €1,750 a month.
Key figures
- Minimum wage
- €1,481.88 gross a month (since 1 January 2026)for a full-time month; meal and travel allowances are not part of it; in 2025 it was €1,277.72. Contributions are charged on at least the minimum base of €1,521.62Legal basis: ZMinP, 3. člen · as of 10 October 2026 · source
- Employer cost of the minimum wage
- about €1,750 a month€1,481.88 gross plus 17.1% employer contributions on the €1,521.62 minimum base and contributions on the gap to that base; meal and travel allowances and the yearly holiday allowance (regres, at least one minimum wage a year) come on topas of 10 October 2026 · source
- Employee social contributions
- 23.1% of gross salarypension and disability 15.5%, health 6.36%, long-term care 1% (since 1 July 2025), unemployment 0.14%, parental protection 0.1%; the flat mandatory health contribution (OZP) is withheld from pay on topLegal basis: ZPSV; ZDOsk-1 · as of 10 October 2026 · source
- Employer social contributions
- 17.1% on top of gross salarypension and disability 8.85%, health 6.56%, injury at work and occupational disease 0.53%, long-term care 1% (since 1 July 2025), unemployment 0.06%, parental protection 0.1%; before July 2025 the total was 16.1%Legal basis: ZPSV; ZDOsk-1 · 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
- Mandatory VAT registration threshold
- €60,000 of turnover in Slovenia in a calendar yearthe exemption applies when turnover did not exceed €60,000 in the previous calendar year and does not exceed it in the current one; once €60,000 is passed during the year, you may stay outside VAT up to €66,000, and the VAT number is needed from 1 January of the next year, or from the month in which €66,000 is exceeded. The threshold applies since 1 January 2025; before that it was €50,000Legal basis: ZDDV-1, 94. člen · as of 10 October 2026 · source
- Outsourced bookkeeping for a small d.o.o.
- €100-250 a monthdepends on the number of transactions and employees; not required by law, needed in practice for correct reportingas of 10 October 2026 · estimate, not official data
Before the permit: running the company
Until the permit is granted, the company pays for bookkeeping, a registered address and a bank account, plus the taxes on its activity.
Bookkeeping with a local firm typically costs €100-250 a month. An accountant is not required by law, but in practice it is hard to file correct reports without one.
After the permit: director salary and contributions
The director works in their own company under an employment contract. A full-time contract cannot pay less than the minimum wage: €1,481.88 gross a month (since 1 January 2026). That is about €1,000 a month net, and the full cost to the company is about €1,750 a month.
Employee contributions of 23.1% of gross salary and the mandatory health contribution of €39.36 a month (March 2026 to February 2027) are withheld from gross pay. On top of gross pay, the company pays its own contributions: 17.1% on top of gross salary.
What a director's permit renewal requires
The foreign employment act (ZZSDT) sets no separate salary threshold for a director. At renewal the authorities check that the company actually operates: the company actively operates (at least one full-time insured employee for the past 6 months, or business inflows of at least €10,000 in each of those months), files payroll tax returns and has no overdue tax debts, the director is entered in the register and has a signed employment contract.
Corporate tax and dividends
Company profit is taxed at 22% (a temporary rate for 2024-2028). Profit paid out to the owner as dividends is taxed separately.
How to split income between salary and dividends is a matter of tax planning, reviewed case by case.
VAT
VAT registration is mandatory once turnover in Slovenia exceeds €60,000 of turnover in Slovenia in a calendar year. Below that threshold you may operate without VAT or register voluntarily.
VAT rates: standard 22%, reduced 9.5% (for example food), and 5% for books and the press.
Frequently asked questions
How much does the director of my own d.o.o. cost per month?
On the minimum wage, about €1,750 a month: €1,481.88 gross a month (since 1 January 2026) plus employer contributions. Meal and travel allowances and the yearly holiday allowance (regres) come on top.
Does the director have to earn the minimum wage to renew the permit?
The law sets no separate threshold for a director, but a full-time employment contract cannot pay less than the minimum wage. For renewal it matters more that the company operates: a full-time employee or regular business inflows, and no tax debts.
When does a d.o.o. have to register for VAT?
Once its turnover in Slovenia exceeds €60,000 of turnover in Slovenia in a calendar year. You can register voluntarily earlier.
What is the corporate income tax rate in Slovenia?
22% (a temporary rate for 2024-2028). Dividends the company pays to its owner are taxed separately.
Terms
Sources
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.