Jurisdictions › Slovenia
Enacted

Slovenia Pillar Two

Europe

Effective
Jan 2024
IIR local name
IIR
QDMTT local name
QDMTT
IIR
IIR
Enacted
UTPR
Not adopted
✕ Not adopted
QDMTT
QDMTT
Enacted
In development — This profile is provided for reference only and may contain inaccuracies. Always verify against official legislation and current OECD guidance.
Key implementation point

Standard EU implementation with no major local tax regime complications identified to date.

Implementation detail
  • 01 Slovenia enacted the Global Minimum Tax Act, effective 1 January 2024.
  • 02 Relatively straightforward implementation; no major regime-specific quirks.
  • 03 FURS (Financial Administration of the Republic of Slovenia) issued compliance guidance.
Enacted legislation Zakon o globalnem minimalnemu davku
Official sources & further reading
Track Slovenia rules against your live MNE

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