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Slovenia

#25 overall · Score 64.5 / 100 · unchanged from 2025

Overall

#25

64.5 / 100

unchanged from 2025

Corporate

#14

68.8 / 100

down one place from 2025

Individual

#12

75.5 / 100

unchanged from 2025

Consumption

#30

46.5 / 100

unchanged from 2025

Property

#24

54.4 / 100

unchanged from 2025

Cross-border

#30

56.7 / 100

up one place from 2025

Strengths

  • Slovenia taxes corporate income at a 22 percent rate, below the OECD average of 24.2 percent, and with relatively few complex incentives.
  • Slovenia's 22 percent VAT applies to a broader tax base than the OECD average.
  • Capital gains taxes are reduced the longer assets are held (a zero percent rate applies after holding an asset for at least 20 years), encouraging long-term savings.

Weaknesses

  • Slovenia levies a relatively high statutory top rate on personal income at 50 percent, and there is no general ceiling on social contributions.
  • Slovenia restricts loss carryforwards to five years, capped at 63 percent of present income, and prohibits carrybacks.
  • Slovenia has multiple distortionary property taxes with separate levies on real estate transfers, estates, and bank assets.

Component Scores

Slovenia category scores out of 100Corporate Taxes: score 68.8, rank 14. Individual Taxes: score 75.5, rank 12. Consumption Taxes: score 46.5, rank 30. Property Taxes: score 54.4, rank 24. Cross-Border Tax Rules: score 56.7, rank 30255075100Corporate Taxes: 68.8 (rank 14)Individual Taxes: 75.5 (rank 12)Consumption Taxes: 46.5 (rank 30)Property Taxes: 54.4 (rank 24)Cross-Border Tax Rules: 56.7 (rank 30)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #14 68.8 down one place from 2025
Individual Taxes #12 75.5 unchanged from 2025
Consumption Taxes #30 46.5 unchanged from 2025
Property Taxes #24 54.4 unchanged from 2025
Cross-Border Tax Rules #30 56.7 up one place from 2025

Ranking Changes, 2014–2026

Slovenia's best overall rank was 18th and its worst was 29th. It ranks 25th in 2026.

Overall rank by year for SloveniaSlovenia: 2014 rank 26, 2015 rank 24, 2016 rank 28, 2017 rank 28, 2018 rank 27, 2019 rank 29, 2020 rank 27, 2021 rank 28, 2022 rank 25, 2023 rank 18, 2024 rank 22, 2025 rank 25, 2026 rank 252014201520162017201820192020202120222023202420252026Slovenia 2014: rank 26Slovenia 2015: rank 24Slovenia 2016: rank 28Slovenia 2017: rank 28Slovenia 2018: rank 27Slovenia 2019: rank 29Slovenia 2020: rank 27Slovenia 2021: rank 28Slovenia 2022: rank 25Slovenia 2023: rank 18Slovenia 2024: rank 22Slovenia 2025: rank 25Slovenia 2026: rank 25#26#25

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Slovenia is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Among European Peers

Slovenia ranks 17th of 27 European OECD members on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

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Sarah Wilbur

Communications Manager

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Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.