--- canonical: "https://euincnow.com/company-formation-slovenia" dateModified: "2026-10-11" --- # Company Formation in Slovenia: Types, Taxes and Costs Forming a company in Slovenia takes roughly three to five business days through the government SPOT one-stop system, and the standard vehicle is the d.o.o. (druzba z omejeno odgovornostjo), a limited liability company needing EUR 7,500 of capital. Slovenia, a eurozone and Schengen member, levies a 22% corporate tax (temporarily raised from 19% for 2024 to 2028) and a 22% standard VAT, with full 100% foreign ownership permitted. Non-residents must first obtain a Slovenian tax number, and registering a cash-only d.o.o. at a SPOT point is free of charge. ## Slovenia at a glance - Slovenia is an EU member state with its own national company forms and registration rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet. ### Company types in Slovenia - d.o.o. (limited liability company) The limited liability company used by roughly 95% of founders and foreign investors (druzba z omejeno odgovornostjo). EUR 7,500 minimum capital, 1 to 50 members, 100% foreign ownership allowed. - d.d. (joint-stock company) A public / joint-stock company for larger ventures or raising capital. EUR 25,000 minimum capital, run by management and supervisory boards. * Company formation in Slovenia: key facts (last reviewed July 2026) - Corporate tax Flat corporate income tax of 22%, a temporary increase from the baseline 19% applying for fiscal years 2024 to 2028 to fund 2023 flood reconstruction. The normed-expenses tax-base option for legal persons was abolished from 1 January 2025; a d.o.o. cannot elect it. - VAT rate Standard VAT (DDV) is 22%, with reduced rates of 9.5% and 5%. The registration threshold rose to EUR 60,000 of turnover in 2025. - Dividends & payroll taxes Dividends carry a 25% flat tax. Personal income tax climbs to 50% at the top, and employer contributions add about 16.1% with a larger employee-side share. The normed-expenses regime for individual business activity must not be confused with company taxation; it is unavailable to legal persons from 1 January 2025. - Minimum share capital EUR 7,500 for a d.o.o., with each basic contribution at least EUR 50; for the free simplified registration the full capital must be paid in cash before registration. A d.d. needs EUR 25,000; a sole trader needs no capital. - Setup time About 4 to 5 days to register a cash-only d.o.o. through the SPOT one-stop system. In practice allow 1 to 3 weeks for foreign founders, who must first obtain a Slovenian tax number and deposit the capital into a Slovenian bank account. - Remote setup Partial. A d.o.o. is normally registered in person at a SPOT point or notary, or online with a Slovenian qualified digital certificate. Foreign founders without one grant a notarised, apostilled power of attorney to a local agent; fully remote DIY registration is generally not available. - Director / residency No residency or nationality requirement; a d.o.o. can be 100% foreign-owned with no local partner. Every foreign shareholder and director must first obtain a Slovenian tax number, and the company needs a physical Slovenian address. - Banking options Capital is deposited into a temporary account at a Slovenian bank before registration. Banks include NLB, Nova KBM (OTP), SKB, UniCredit and Intesa Sanpaolo. KYC for foreign-owned firms can take 2 to 3 weeks and often needs the director in person; Wise and Revolut are used for day-to-day operations. * Slovenia is a eurozone (since 2007) and Schengen member. The d.o.o. is the vehicle for about 95% of foreign investors and allows 100% foreign ownership with no local director; registration through the SPOT system is free for a standard cash d.o.o. A physical business address is required. ## How to register a company in Slovenia - Step by step, this is how a Slovenia formation actually runs: 1. **Choose the route.** Simple single-shareholder d.o.o. setups go free of charge through a SPOT point or the e-VEM system; complex structures use a notary. 2. **Obtain Slovenian tax numbers.** Foreign founders first get a Slovenian tax number, remotely via a representative or in person. 3. **Deposit the capital.** The EUR 7,500 minimum is paid into a temporary account before registration. 4. **Register the company.** Court registration follows the SPOT or notarial filing, typically totalling 4 to 5 business days. 5. **Tax and VAT registration.** Register with FURS; VAT applies above EUR 60,000 of turnover or for EU trade. ## What company formation in Slovenia costs - The SPOT route makes state registration free for a standard d.o.o.; notarial setups cost a few hundred euros. The real ticket is the EUR 7,500 capital, paid before registration but usable afterwards. Accounting for a small d.o.o. typically runs EUR 100 to 250 a month. ## Who can form a company in Slovenia - Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Slovenia. The director and residency information above identifies the main formation conditions to review. - Slovenia fits founders bridging Alpine and Balkan markets who value a tidy, euro-denominated jurisdiction with free standard registration. The EUR 7,500 paid-in capital is the main gate; founders unwilling to park that much at day one often pick Croatia's j.d.o.o. or Czechia instead. ## After registration: what Slovenia expects each year - Annual reports go to AJPES by the end of March for the previous calendar year, and the corporate tax return follows the same deadline rhythm. VAT returns are monthly or quarterly. Audit requirements depend on the applicable thresholds. Legal persons cannot use the normed-expenses tax-base regime, which was abolished from 1 January 2025. ## Slovenia and the 28th Regime (EU Inc) - EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. A national company in Slovenia is available under existing rules, but a later EU Inc conversion would depend on the adopted law and eligibility. Read how to prepare an EU Inc company, or compare current options in company formation in Europe. ## Sources and review scope - Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position. ### Topics checked - These dates apply to the named topics. Other figures and indicative service prices have separate review needs. * **Removal of the normed-expense regime for legal entities** Checked 11 October 2026. [Source 1][1] ### Reference links - [spot.gov.si][2] - [taxsummaries.pwc.com][3] - [spot.gov.si][1] ## Frequently asked questions ### Can a foreigner open a company in Slovenia? - No residency or nationality requirement; a d.o.o. can be 100% foreign-owned with no local partner. Every foreign shareholder and director must first obtain a Slovenian tax number, and the company needs a physical Slovenian address. ### How long does company formation in Slovenia take? - About 4 to 5 days to register a cash-only d.o.o. through the SPOT one-stop system. In practice allow 1 to 3 weeks for foreign founders, who must first obtain a Slovenian tax number and deposit the capital into a Slovenian bank account. ### What corporate tax does a company in Slovenia pay? - The headline summary is 22%, with standard VAT of 22%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case. ### Can I form a company in Slovenia remotely? - Partial. A d.o.o. is normally registered in person at a SPOT point or notary, or online with a Slovenian qualified digital certificate. Foreign founders without one grant a notarised, apostilled power of attorney to a local agent; fully remote DIY registration is generally not available. ## Source URLs [1]: https://spot.gov.si/sl/portal-in-tocke-spot/novice/2024-12-27-103600-furs-obvesca-sprememba-zakona-o-davku-od-dohodkov-pravnih-oseb/ [2]: https://spot.gov.si/en/info/company-registration/limited-liability-company-d-o-o [3]: https://taxsummaries.pwc.com/slovenia/corporate/taxes-on-corporate-income