Set up a company in Slovenia.
A wealthy, stable EU and Eurozone member with strong manufacturing and pharma sectors, the only Adriatic port serving Central Europe, and a position at the meeting point of Italy, Austria, Hungary and Croatia.
To set up a company in Slovenia, you choose a legal structure (most commonly a Družba z omejeno odgovornostjo (d.o.o.) — the equivalent of a UK Ltd or German GmbH), prepare the Articles of Association, deposit the minimum share capital, and register with the Slovenian Business Register via AJPES. You then obtain a Tax Identification Number (Davčna številka) from FURS and register for VAT if applicable.
Standard formation takes 1 to 3 weeks for a d.o.o. Minimum share capital is €7,500, with at least €50 per shareholder paid up at registration. Standard corporate income tax is 22% for the 2024-2028 period (temporarily raised from 19% under the post-floods reconstruction law); VAT is also 22%.
Grant & Graham manages the entire process — structure advice, AJPES registration, banking introductions, tax and VAT setup, employment registrations, and ongoing compliance — through a single senior point of contact.
22% CIT until 2028. Reverts to 19% in 2029.
Slovenia’s corporate income tax was temporarily raised from 19% to 22% for the 2024-2028 period under the post-floods reconstruction law (ZORZFS). The rate is legislated to revert to 19% from 2029. This makes Slovenia a slightly higher-tax jurisdiction than the regional average right now — the trade-off is access to a stable, wealthy Eurozone economy with strong industrial and pharma sectors.
Other notable items: Standard VAT is 22% (reduced rate 9.5%). Dividends paid to individual shareholders are subject to 25% withholding on the gross distribution. Dividends received by Slovenian companies from qualifying subsidiaries benefit from a 95% participation exemption, and gains on the sale of qualifying 8%+ shareholdings held over 6 months are 47.5% exempt. R&D super-deductions and 40% investment allowances on qualifying equipment also apply.
Nine reasons businesses choose Slovenia.
A wealthy Eurozone EU member with a stable economy, an Adriatic port serving Central Europe, and strong manufacturing, pharma and tourism sectors. Quality over discount.
Eurozone & Schengen member
Slovenia adopted the euro in 2007 and joined Schengen in 2007 — the first former-Yugoslav country to do so. No FX risk, no internal border friction, full EU single market access.
Adriatic gateway
The Port of Koper is the only Adriatic port serving Central Europe at scale — a major container terminal handling significant traffic for Austria, Hungary, Czechia and Slovakia. Shorter sea routes to Asia than via Northern European ports.
Strong industrial base
Krka and Lek (Novartis) anchor a sophisticated pharma cluster. Automotive parts, electronics, machinery and aluminium production give Slovenia a diversified manufacturing economy — not just low-cost assembly.
Geographic crossroads
Bordered by Italy, Austria, Hungary and Croatia. Within four hours’ drive of Munich, Venice, Vienna, Zagreb and Budapest. A natural staging point for both Western and South-Eastern European operations.
Highly educated workforce
Slovenia has one of the highest tertiary education rates in the EU. Strong technical universities in Ljubljana and Maribor. English proficiency is among the highest in the region.
95% participation exemption
Dividends received by a Slovenian company from qualifying subsidiaries are 95% exempt from corporate tax — useful for intermediate holding structures within the EU.
R&D super-deduction
Up to 100% additional deduction for qualifying R&D expenses, plus a 40% allowance on investment in qualifying equipment and intangible assets. Particularly useful for tech, manufacturing and pharma.
High quality of life
Slovenia consistently ranks at the top of CEE for healthcare, education, environmental quality and personal safety. Easy talent attraction and retention — particularly for international assignments.
Stable, transparent governance
Strong rule of law, robust regulatory environment, and one of the highest perceived integrity scores in CEE. A serious EU member, not an emerging market.
Seven legal structures — one usually fits.
For most international businesses entering Slovenia, the d.o.o. is the starting point — equivalent to a UK Ltd. The d.d. is used for larger entities; the s.p. for individual freelancers and consultants.
Limited Liability Company
The standard structure for trading and holding businesses. Separate legal entity, limited liability. Minimum €7,500 share capital (with at least €50 per shareholder paid up). Maximum 50 shareholders.
Joint-Stock Company
For larger businesses or those intending to list publicly. Minimum €25,000 share capital. Mandatory two-tier board (management + supervisory) or single board with audit committee.
Sole Proprietorship
Single owner, no separate legal personality, full personal liability. Subject to personal income tax. Two options: standard accounting or “normalised expenses” (80% deemed costs).
General Partnership
Two or more partners with unlimited joint and several liability. No minimum capital. Used in some professional services contexts. Rarely chosen by international investors.
Limited Partnership
General partner with unlimited liability and limited partner whose liability is capped at their contribution. Used in some specialist investment and family-business contexts.
Branch
An operating branch of a foreign company. Not a separate legal entity — the parent retains full liability. Must be registered with the Slovenian Business Register via AJPES.
Representative Office
Limited to marketing, liaison and promotional activities. Cannot trade or conduct commercial transactions in Slovenia.
Talk to us first
d.o.o. is the workhorse for most foreign investors. d.d. for larger or listed entities. s.p. for individual consultants on the “normalised expenses” regime. A 25-minute call usually settles it.
Book a call →From decision to live entity.
The end-to-end registration sequence for a Slovenian d.o.o. — managed by Grant & Graham with senior Slovenian counsel and accountant, end-to-end.
Reserve a company name
Confirm the proposed name is unique and meets Slovenian naming regulations. Name reservation is filed via AJPES (Agency for Public Legal Records and Related Services).
AJPES →Prepare Memorandum & Articles of Association
Draft the company’s constitutional documents in Slovenian — including share structure, director appointments, registered office and corporate objects. Notarial deed is required for d.o.o. and d.d.
Open a temporary capital account & deposit share capital
Open an initial capital account at a Slovenian bank. For a d.o.o., deposit at least €50 per shareholder (the remainder of the €7,500 minimum can be deferred). The bank issues a deposit confirmation for AJPES registration.
Register with the Slovenian Business Register (AJPES)
Submit the incorporation documents and pay the registration fee via the e-VEM/SPOT online portal or in person at a SPOT registration point. Standard turnaround is 3 to 7 working days once documents are in order. AJPES issues the company’s registration number (matična številka).
SPOT Business Point →Tax registration with FURS
Obtain the Tax Identification Number (Davčna številka) from the Financial Administration (FURS). For most newly-registered companies, the tax number is issued automatically upon AJPES registration.
FURS →VAT registration
Register for VAT with FURS. Mandatory once taxable turnover exceeds €50,000 over the previous 12 months. Voluntary earlier registration is common for businesses making intra-EU supplies. Standard VAT rate is 22%; reduced rate 9.5%.
Open an operating Slovenian bank account
Convert the temporary capital account into a fully operational business bank account. Slovenian banks (NLB, NKBM, Intesa Sanpaolo Slovenia) offer streamlined onboarding once the AJPES entry is confirmed.
Health & social insurance registration (ZZZS)
Register the company and any employees with the Health Insurance Institute (ZZZS) and the Pension and Disability Insurance Institute (ZPIZ) before hiring. Employer’s social contributions total approximately 16.1% of gross remuneration on top of employee contributions.
ZZZS →Accounting, reporting & ongoing compliance
Set up bookkeeping aligned to Slovenian accounting standards (or IFRS for larger entities). File annual financial statements with AJPES by 31 March of the following year, file annual CIT returns by 31 March, submit monthly or quarterly VAT returns, and maintain UBO records in the Register of Beneficial Owners.
What it costs to incorporate & run.
All figures are indicative for a standard d.o.o. setup with one shareholder and one director. Slovenia is broadly mid-priced for the region — similar to Slovakia and Czechia, cheaper than Austria.
One-time setup
Excludes the €7,500 minimum share capital, of which only €50 per shareholder must be paid up at registration.
Ongoing monthly / annual
Scales with payroll size, transaction volume, and audit requirements (mandatory above asset/turnover thresholds).
The legal framework to know.
A summary of the core legislation governing companies in Slovenia — we coordinate with senior Slovenian counsel where specialist advice is needed.
Corporate Law
- Companies Act Zakon o gospodarskih družbah (ZGD-1)
- Code of Obligations Obligacijski zakonik
- Business Register Act
Tax Law
- Corporate Income Tax Act ZDDPO-2
- VAT Act ZDDV-1
- Tax Procedure Act · ZORZFS reconstruction law
Employment Law
- Employment Relationships Act ZDR-1
- Social Security Contributions Act
- Health & Safety at Work Act
Data Protection
- Personal Data Protection Act ZVOP-2
- EU GDPR (directly applicable)
- Information Commissioner IP-RS
Environmental Law
- Environmental Protection Act ZVO-2
- Ministry of Environment regulations
- EU environmental directives
Intellectual Property
- Industrial Property Act ZIL-1
- Copyright Act ZASP
- Intellectual Property Office URSIL
Slovenia, answered.
Four steps from enquiry to live entity.
Discovery call
30-minute conversation to understand your business, tax position, shareholder structure and what you actually need from the Slovenian entity.
Recommendation
Senior advisory on the right structure (d.o.o., d.d., branch), share split, banking partner, AJPES route and ongoing compliance. Fixed quote.
End-to-end formation
We handle the AJPES registration, capital deposit, notarial deed, FURS tax registration, VAT, social and health insurance registration, and banking introductions.
Ongoing support
Retained accounting, CIT and VAT compliance, payroll, annual filings, audit coordination, and structural changes as you scale.
Ready to incorporate in Slovenia?
Tell us in 25 minutes what you need. We’ll tell you honestly whether Slovenia is the right jurisdiction — and if it is, we’ll handle the setup end-to-end.