Flat-rate sole trader tax 2026
The Slovenian flat-rate scheme changed in 2026: deemed expenses of 80 % up to €60,000 of revenue, nothing above, and a two-step tax.
Tax
€2,000.00
- Revenue€50,000.00
- Deemed expenses€40,000.00
- Taxable base€10,000.00
- Effective burden4.00 %
- Marginal tax rate4 %
- Contribution base€1,521.62
- Contributions per month€651.05
- Contributions per year− €7,812.61
- Net income€40,187.39
- Total burden on revenue19.6 %
This is an informative calculation and does not replace an official payroll statement.
| Contribution | Rate | Monthly | Annual |
|---|---|---|---|
| Pokojninsko in invalidsko (PIZ) | 24.35 % | €370.51 | €4,446.17 |
| Zdravstveno in poškodbe pri delu | 13.45 % | €204.66 | €2,455.89 |
| Dolgotrajna oskrba | 2.00 % | €30.43 | €365.19 |
| Starševsko varstvo | 0.20 % | €3.04 | €36.52 |
| Zaposlovanje | 0.20 % | €3.04 | €36.52 |
| Compulsory health contribution | — | €39.36 | €472.32 |
| Total | 40.20 % | €651.05 | €7,812.61 |
How it is calculated
From 2026: deemed expenses of 80 % up to €60,000 of revenue and 0 % above, with the resulting base taxed at 20 % up to €72,000 and 35 % above.
Frequently asked questions
Is the flat-rate scheme still worth it?
Below €60,000 it remains very favourable at roughly 4 % effective. Above that, deemed expenses stop, so businesses with real costs often do better on ordinary bookkeeping.
What if I exceed the threshold?
The threshold is judged on a two-year average; exceeding it moves you onto ordinary bookkeeping.
Sources and legal basis
- ZPZR — prenova ugotavljanja davčne osnove z normiranimi odhodki (velja od 1. 1. 2026)
- ZDoh-2 — dohodek iz dejavnosti
- FURS — Normiranci
Updated: 2026-08-31