Slovenia
Key entity, tax, banking, visa, and compliance guidance for foreign founders incorporating in Slovenia.
Foreign Ownership Eligibility
Slovenia welcomes 100% foreign-owned companies
Fully remote formation — you never need to set foot in the country.
- 100% foreign ownership allowed for all entity types
- No citizenship or residency requirement for directors/shareholders
- Minimum capital: EUR 7,500 for d.o.o., EUR 25,000 for d.d.
- Formation handled via AJPES; remote setup possible with formation agent
- In-person bank visit may be required for account opening (bank-specific)
Ownership
100% Foreign OK
Formation
100% Remote
Note
Non-EU nationals working in Slovenia require appropriate residence permit (Business or EU Blue Card).
Tax at a glance
Slovenia Tax Overview
22%
Corporate Income Tax (CIT)
22%
VAT (standard)
9.5%
VAT (reduced)
Up to 50%
Personal Income Tax (PIT)
22%
Capital gains tax (corporate)
15%
Dividend withholding tax
16.10%
Social contributions (employer)
22.10%
Social contributions (employee)
Pros & cons
Advantages & Considerations
Key Advantages
Eurozone member since 2007 — no currency risk within EU
Strategic crossroads location — borders Italy, Austria, Hungary, Croatia
Full EU market access since 2004 — Single Market, free movement
Well-educated multilingual workforce — Slovenian, English, German, Italian widely spoken
Excellent infrastructure — modern transport, high-speed internet
Political & economic stability — OECD member since 2010, stable democracy
Lower costs than Western Europe — 20–40% lower labor/office costs vs Italy, Austria
Gateway to Balkans — strategic position for Balkan market access
Strong R&D sector — government support for innovation, research
High quality of life — ranked highly for safety, environment, healthcare
Considerations
Small domestic market — population ~2.1 million, limited local consumer base
Higher costs than Eastern Europe — more expensive than Romania, Bulgaria, Croatia
22% CIT temporarily elevated — flood reconstruction tax (2024–2028); historically 19%
Language barrier — Slovenian language required for many official documents
Bureaucratic processes — government procedures can be slow
Limited international recognition — less known than neighboring Austria or Italy
High social contributions — 16.10% employer + 22.10% employee contributions
Brain drain — skilled workers emigrate to Austria, Germany for higher salaries
Audit thresholds relatively low — many medium companies require audit
Incorporation Process
The process is strictly digital. Each stage builds on the previous one.
Name reservation
Prepare documents
Deposit share capital
Notarization
Register with AJPES
What you'll pay
Cost Architecture
Government Fees
Annual Ongoing
Professional Services
Total formation cost: EUR 8,500–10,000 for d.o.o. including capital, fees, and professional services.
Still unsure about costs?
These are estimates — your actual cost depends on your structure
Every Slovenia setup is different. A 15-minute call with one of our specialists will give you a personalised cost breakdown — completely free.
Fintech & Banking
Can non-residents open accounts without visiting? YES.
Banking options for non-resident founders in Slovenia. Remote account opening availability varies by institution.
| Institution | Type | Ease for Non-Residents | Notes |
|---|---|---|---|
| NLB (Nova Ljubljanska banka) | Traditional bank | Low (Visit Required) | 1–2 weeks • EUR 10–50/month • EUR 0–500 (varies by bank; most commercial accounts have no strict minimum) • Certificate of incorporation (from AJPES), Articles, proof of address, director/shareholder ID, business plan, tax ID • All major banks offer online/mobile banking in English |
| SKB banka (Société Générale) | Traditional bank | Low (Visit Required) | 1–2 weeks • EUR 10–50/month • EUR 0–500 (varies by bank; most commercial accounts have no strict minimum) • Certificate of incorporation (from AJPES), Articles, proof of address, director/shareholder ID, business plan, tax ID • All major banks offer online/mobile banking in English |
| Abanka | Traditional bank | Low (Visit Required) | 1–2 weeks • EUR 10–50/month • EUR 0–500 (varies by bank; most commercial accounts have no strict minimum) • Certificate of incorporation (from AJPES), Articles, proof of address, director/shareholder ID, business plan, tax ID • All major banks offer online/mobile banking in English |
| UniCredit Banka Slovenija | Traditional bank | Low (Visit Required) | 1–2 weeks • EUR 10–50/month • EUR 0–500 (varies by bank; most commercial accounts have no strict minimum) • Certificate of incorporation (from AJPES), Articles, proof of address, director/shareholder ID, business plan, tax ID • All major banks offer online/mobile banking in English |
| Addiko Bank | Traditional bank | Low (Visit Required) | 1–2 weeks • EUR 10–50/month • EUR 0–500 (varies by bank; most commercial accounts have no strict minimum) • Certificate of incorporation (from AJPES), Articles, proof of address, director/shareholder ID, business plan, tax ID • All major banks offer online/mobile banking in English |
| Revolut Business | Fintech | High (Remote) | 1–2 weeks • EUR 10–50/month • EUR 0–500 (varies by bank; most commercial accounts have no strict minimum) • Certificate of incorporation (from AJPES), Articles, proof of address, director/shareholder ID, business plan, tax ID • All major banks offer online/mobile banking in English |
| Wise Business | Fintech | High (Remote) | 1–2 weeks • EUR 10–50/month • EUR 0–500 (varies by bank; most commercial accounts have no strict minimum) • Certificate of incorporation (from AJPES), Articles, proof of address, director/shareholder ID, business plan, tax ID • All major banks offer online/mobile banking in English |
Regulatory requirements
Annual Compliance Matrix
| Requirement | Deadline | Details |
|---|---|---|
Annual financial statements | Ongoing | File with AJPES within 3 months of fiscal year-end (public record). |
Corporate tax return (CIT) | Ongoing | File with FURS by end of 3rd month after fiscal year-end. |
CIT payment | Ongoing | Within 30 days of final tax return submission. Monthly or quarterly installments during year. |
VAT returns | Ongoing | Monthly or quarterly depending on turnover (monthly if > EUR 210,000/year). |
Annual General Meeting (AGM) | Ongoing | Within 6 months of fiscal year-end. Shareholders approve financial statements. |
Statutory audit | Ongoing | Mandatory if exceeds 2 of 3 criteria in 2 consecutive years: revenue > EUR 8.8M, assets > EUR 4.4M, employees > 50. |
Business Register update | Ongoing | Notify AJPES of director changes, address changes, capital changes as they occur. |
Social contributions | Ongoing | Monthly employer remittance by payment of wages/salaries. |
Frequently Asked
Speak with a Slovenia specialist
Get personalised guidance on entity types, costs, timelines and banking — free, no commitment needed.