Obdavčitev s.p.: dejanski ali normirani odhodki (Vir slike: Pixabay.com)
This guide to s.p. personal income tax Slovenia covers both ways a sole proprietor (s.p.) can be taxed on business profit: a simplified flat-rate method called normirani odhodki, or a real-accounting method called dejanski odhodki. Since 1 January 2026 the normirani method has changed substantially, so this guide explains both methods under the current rules.
The two ways an s.p. is taxed on profit
A sole proprietor in Slovenia is a natural person, so business profit is taxed under the Personal Income Tax Act (Zakon o dohodnini). There are two methods for working out the taxable base:
- Normirani odhodki (flat-rate expenses): a fixed percentage of revenue is automatically recognized as a business expense, regardless of your real costs. The resulting tax is final and does not mix with your other income.
- Dejanski odhodki (actual expenses): your real, documented business costs are deducted from revenue, and the resulting profit is added to your other income and taxed on the standard progressive personal income tax scale.
Normirani odhodki: flat-rate taxation in 2026
The flat-rate regime was significantly reformed from 1 January 2026: the revenue thresholds were raised, a third expense band was introduced for part-time s.p., and the tax on the resulting base is no longer a single flat rate.
Full-time (redni) s.p.
You count as a full-time normirani s.p. if you are insured full-time based on the business for at least 9 months of the year (whether that is you personally or one employee).
- Up to 60,000 EUR revenue: 80% of revenue is recognized as expense.
- 60,000–120,000 EUR revenue: 0% is recognized as expense.
You can remain a normirani s.p. as long as your average annual revenue over the two preceding tax years does not exceed 120,000 EUR.
Part-time (popoldanski) s.p.
- Up to 12,500 EUR revenue: 80% of revenue is recognized as expense.
- 12,500–30,000 EUR revenue: 40% is recognized as expense.
- 30,000–50,000 EUR revenue: 0% is recognized as expense.
A part-time normirani s.p. loses that status once average annual revenue over the two preceding tax years exceeds 50,000 EUR. (If your status switched between full-time and part-time across the two years, the combined eligibility ceiling is 85,000 EUR.)
Tax rate on the flat-rate base
Since 1 January 2026 the resulting tax base is no longer taxed at a single flat rate. It is taxed progressively: 20% up to a base of 72,000 EUR for a full-time s.p. (33,000 EUR for a part-time s.p.), and 35% on any excess. In practice the 35% band mainly catches edge cases, such as one unusually strong year before the two-year average forces an exit from the flat-rate regime. This remains a final (cedularna) tax: normiranci cannot claim the general personal allowance, deduct further costs, or carry losses forward.
Worked examples
Full-time normiranec with 60,000 EUR revenue: 80% flat-rate expenses (48,000 EUR) leave a 12,000 EUR tax base, taxed at 20% = 2,400 EUR tax (an effective 4% of revenue).
Part-time normiranec with 10,000 EUR revenue: 80% flat-rate expenses (8,000 EUR) leave a 2,000 EUR tax base, taxed at 20% = 400 EUR tax.
Dejanski odhodki: actual-expense taxation
Under dejanski odhodki, your real business costs (cost of goods, rent, equipment, depreciation, employee wages, and so on) are deducted from revenue the way a normal profit-and-loss statement works, and you are required to keep full bookkeeping records. The resulting profit is added to any other personal income you have (such as employment income) and taxed on the standard progressive personal income tax (dohodnina) scale.
2026 personal income tax brackets
| Tax base (annual) | Rate |
|---|---|
| Up to 9,721.43 EUR | 16% |
| 9,721.43 – 28,592.44 EUR | 26% |
| 28,592.44 – 57,184.88 EUR | 33% |
| 57,184.88 – 82,346.23 EUR | 39% |
| Above 82,346.23 EUR | 50% |
Everyone taxed under dejanski odhodki can also claim the general personal allowance (splošna olajšava) of 5,551.93 EUR a year, which reduces the tax base before these rates apply. If your total annual income is below 17,766.18 EUR, an additional income-based allowance applies on a sliding scale.
s.p. personal income tax Slovenia: which method should you choose?
There is no single right answer — it depends on your real costs relative to revenue. As a rule of thumb used by Slovenian accountants: normirani odhodki tends to work out better when your real business costs are low, roughly under 20% of revenue (since that mirrors the 80% flat-rate deduction), and your revenue stays comfortably under the eligibility thresholds. Dejanski odhodki tends to work out better once real costs exceed that rough 20% mark, or once revenue approaches the point where normirani’s 0%-expense band and 35% rate start to bite. Because the 2026 rules are genuinely more complex than before, it is worth running both scenarios with an accountant before you decide.
Can you switch between normirani and dejanski?
Yes. You notify the tax authority (FURS) of your chosen method when you register, and you can change it for future tax years. A rule that used to bar normiranci who voluntarily left the flat-rate regime from returning for five years was abolished as part of the 2026 reform — re-entry is now governed only by meeting the (now two-year-averaged) revenue thresholds above, with no fixed waiting period. Because this is very recent legislation, we recommend confirming the current position with FURS or your accountant before making a decision based on it.
How and when do you pay the tax?
Under both regimes, you pay the tax as an advance (akontacija dohodnine), calculated from your previous year’s assessed tax base and filed through eDavki. The advance is paid in 12 monthly instalments if the annual amount exceeds 400 EUR, or in 4 quarterly instalments if it does not, filed through eDavki, the Slovenian tax authority’s online portal. The final amount is settled through your annual tax return, due by the end of March of the following year.
Frequently asked questions
Do I need an accountant if I use normirani odhodki?
It is simpler than dejanski odhodki, since you do not need full bookkeeping, but you must still keep the prescribed revenue records, and an accountant can help you confirm you remain under the eligibility thresholds.
Do the normirani thresholds reset every year?
No. Eligibility is based on your average revenue over the two preceding tax years, not a single year, so one unusually strong or weak year does not immediately change your status.
Does normirani odhodki affect my mandatory social security contributions?
No. Minimum social security contributions are due regardless of which income tax method you use or how much profit you actually make — see our guide to obligatory contributions for social security in Slovenia.
See also:
- Establishing s.p. Slovenia
- Obligatory contributions social security Slovenia
- Sole Trader or Limited Liability Company?
- Corporate taxation in Slovenia
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