Opening a company in Slovenia: locals, foreigners, freelancers and digital nomads

At a glance: d.o.o. with 7,500 euros capital fully paid, registered free through a SPOT point or the SPOT portal in 4 to 5 days with standard articles, no notary, corporate tax 22 percent, VAT from 60,000 euros, normirani s.p. with 80 percent deemed expenses, digital nomad permit for one year since November 2025. Legal forms. Sole trader (s.p.), including the part-time "popoldanski s.p.". D.o.o.: minimum capital 7,500 euros paid in full before filing, 1 to 50 members. D.d. (public): 25,000 euros. Registration. S.p. and standard d.o.o. are registered free at any SPOT point or online on the SPOT portal (Slovenian digital certificate or EU eIDAS credentials), entries in the AJPES business register; s.p. same day, d.o.o. four to five days after the court entry; custom articles or in-kind contributions need a notary (300 to 600 euros plus). Founders need a Slovenian tax number first and must have no tax debts above 50 euros or undeclared-work fines. Typical totals: s.p. 0 euros; d.o.o. 0 to 600 excluding capital, 500 to 1,500 through providers for foreigners. A capital-deposit account is opened before filing, usually in person. Taxes 2026. Corporate tax 22 percent (raised from 19 for 2024 to 2028). Dividends 15 percent withholding to non-residents (zero for EU parents), 25 percent final tax for resident individuals. VAT 22 percent (9.5 and 5 reduced); registration from 60,000 euros turnover. Personal income tax 16 / 26 / 33 / 39 / 50 percent, top rate above about 82,000 euros; capital income, rent, interest and dividends 25 percent flat. Freelancers and the self-employed. Register the s.p. at a SPOT point, then social insurance within eight days and the tax office. Normirani s.p.: 80 percent of revenue deemed expenses and a 20 percent final tax (4 percent of revenue), revenue ceiling 60,000 euros for a full-time s.p.; part-time s.p. gets 80 percent to 12,500 euros and 40 percent to 30,000, excluded above. Minimum contributions for a full-time s.p. in 2026 about 651 euros a month (base 60 percent of the average wage, 38.2 percent plus the 2 percent long-term-care contribution), due by the 20th; part-time s.p. pays fixed contributions of roughly 113 euros a month. Foreigners. EU/EEA citizens register a tax number and trade on the same terms, with a registration certificate after three months. Non-EU founders: the single residence-and-work permit as self-employed is available only after a year of lawful residence (regulated professions excepted); as owner or representative of a d.o.o. the company must show substance: 50,000 euros invested in fixed assets, or one EU citizen employed full time for six months, or 10,000 euros of monthly turnover for six months; first permit up to one year, extensions up to two; fees 102 euros abroad or 70 in Slovenia plus a 12 euro card; family reunification after the first extension. No resident director requirement, 100 percent foreign ownership, Slovenian registered office with the owner's certified consent. Branch of a foreign company. Podruznica filed by a notary through AJPES to the court register with the parent extract, notarised articles, decision, representatives, latest financial statements and certified translations; a non-EU parent must have existed two years; parent and non-EU representatives need Slovenian tax numbers; 500 to 1,500 euros. Taxed as a permanent establishment at 22 percent, annual report within eight months. A d.o.o. subsidiary is preferred. Digital nomads. Yes, since 21 November 2025: a temporary residence permit for non-EU remote workers and freelancers serving employers or clients outside Slovenia, with income of at least twice the average net salary, about 3,100 to 3,300 euros a month; one year, not extendable, new permit after six months abroad; family may apply at once with higher income proof; fees 102 euros at a consulate or about 60 in Slovenia; 30 to 60 days; no local employment or clients; tax resident above 183 days. Changed recently. VAT threshold 60,000 euros (2025); normirani reform with the 60,000 and 30,000 euro ceilings (2025); 2 percent long-term-care contribution (July 2025); corporate tax 22 percent through 2028; digital nomad permit (November 2025); mandatory e-invoicing planned for 2028. Figures checked October 2026 from SPOT, AJPES, FURS, the Ministry of the Interior and Slovenian advisers; contribution bases change during the year. Confirm with a licensed adviser in Slovenia before you file.