Self-employment in Slovenia for foreigners in 2026: registration, tax and residence
Registration is free and tax is 4% of revenue up to $120,000 under flat-rate expenses. But for a foreigner from outside the EU it is available only after a year of living in the country.
| Item | In short |
|---|---|
| What it is called | a sole proprietor (s.p.) entered in the business register |
| Who may open one | EU citizens at once; other foreigners after 1 year of continuous lawful residence in Slovenia |
| Remote registration | the application is filed online with a digital certificate or at a business point; a Slovenian tax number is needed |
| Taxes | under flat-rate expenses, 4% of revenue up to $120,000 a year; under ordinary accounting, 16% to 50% of profit |
| Contributions | at least $730 a month; ~$110 if you are employed full time |
| Residence | after registration a single permit for residence and work for self-employment is required |
| Registration | free, usually a few working days |
Facts checked: 07.10.2026
Slovenia is a small EU and euro-area country with one of the most favourable regimes for a freelancer: under flat-rate expenses, tax is 4% of revenue. In 2026 the regime was widened: the revenue limit rose to $170,000 a year.
But for a foreigner from outside the EU a sole proprietorship here is not the first step of a move. The law allows self-employment only after a year of living in the country. Below: who can register, what taxes and contributions cost and how to move through a business if you do not yet have a year of residence.
We will calculate online the cost of registering and running your company for the first year.
Who self-employment in Slovenia suits
A sole proprietorship in Slovenia suits those who have already lived in the country for at least a year - through work, studies or family - and want to work for themselves: developers, designers, translators, consultants, tradespeople. Under flat-rate expenses, tax is 4% of revenue as long as it does not exceed $120,000 a year.
EU citizens can register at once. A foreigner from another country may become self-employed only after 1 year of continuous lawful residence in Slovenia, and after registration needs a single permit for residence and work for self-employment.
It does not suit those who want to move to Slovenia through their own business from scratch: for that a company is opened. Nor those unprepared for contributions: the minimum is about $730 a month even with no income.
Registering as self-employed in Slovenia step by step
| Step | Time |
|---|---|
| Status check: 1 year of continuous lawful residence for citizens of non-EU countries | before filing |
| Slovenian tax number and business address: your own home or the owner's certified consent | before filing |
| Registration application online or at a business point | free; entered in the business register usually within a few working days |
| Registration with social insurance | within 8 days of the start date |
| Notice to the tax office on flat-rate expenses, if that regime is chosen | within 8 days of registration |
| Business bank account | from a few days |
| Single permit for residence and work for self-employment, for citizens of non-EU countries | filed with the administrative unit after registration |
The start date is chosen in advance: contributions are charged from it even if there are no orders yet. The flat-rate expense regime is also chosen at once, so we do the calculation for your turnover before filing.
Taxes and contributions in Slovenia
| Regime | Rate and threshold | Who it suits |
|---|---|---|
| Flat-rate expenses, revenue up to $120,000 a year | 80% of revenue is treated as expenses and 20% tax is charged on the rest: 4% of revenue | freelancers insured as entrepreneurs for at least 5 months of the year |
| Flat-rate expenses, revenue from $120,000 to $170,000 | 70% is treated as expenses on the part up to $140,000 and 40% above; 20% tax on the rest | those who are growing but stay in the regime |
| Flat-rate expenses alongside employment | revenue limit of $79,000 a year | those who run a business after their main job |
| Ordinary accounting | tax on a scale from 16% to 50% of profit | those with large documented expenses |
| Contributions | at least $730 a month; ~$110 if employed full time | every sole proprietor |
| VAT | 22% with turnover above $68,000 over 12 months | larger businesses |
The flat-rate expense rules were changed by a law passed on 11 May 2026 that applies from 1 January 2026. The revenue limit for an entrepreneur insured full time for at least 5 months of the year rose to $170,000. Expenses are deemed to be 80% of revenue up to $120,000, 70% of the next part up to $140,000 and 40% above.
Contributions are the main cost. From March 2026 the minimum for a fully insured entrepreneur is about $730 a month, payable from the start date. From 1 July 2026 the contribution base is capped at about $8,400 a month. Someone employed full time who runs a business on the side pays fixed contributions of about $110.
In Slovenia registration is free - but only after a year in the country and with a self-employment permit
The law does not stop you filing the registration on your own. But mistakes cost more than any fee: a sole proprietorship opened before a year of residence has passed, work without a single permit for self-employment, a start date from which contributions of about $730 a month already run, and a flat-rate expense regime the tax office was not told about in time. We check your status and length of residence, calculate tax and contributions for your turnover, register the sole proprietorship or a company and prepare the single permit documents.
The cost of support depends on your status and activity; a manager will calculate it in the chat.
Reporting and deadlines
The annual tax statement is filed with the tax office by 31 March of the following year, electronically. Under flat-rate expenses the tax is final and is not included in the general annual base.
The contribution statement is filed every month by the 15th, and contributions are paid by the 20th for the previous month.
A VAT payer reports monthly or quarterly. You can return to flat-rate expenses after leaving the regime if average revenue over two years did not exceed the limit.
Banking and receiving payments from abroad
A separate business account is mandatory: it is opened after the register entry. The bank asks for a passport, residence permit, tax number and an extract from the register.
Slovenia is in the euro area, so payments from European clients arrive by ordinary transfer with no conversion. More on our page about a business account in Slovenia.
Residence through self-employment
A sole proprietorship in Slovenia is not a way to enter the country but a second step. For the first year a foreigner from outside the EU lives on another basis: employment, studies, family reunification or their own company.
After registration you apply for a single permit for residence and work for self-employment. The application is handled by the administrative unit, and consent is given by the Employment Service. Working for yourself without this permit is not allowed, even with the register entry in place.
After 5 years of continuous lawful residence you can apply for a permanent residence permit, which lifts the restrictions on self-employment. Grounds and timelines are in our review of Slovenian residence permits.
Self-employed or a company
A sole proprietorship is cheaper to start: there is no share capital, and under flat-rate expenses tax is 4% of revenue. But the entrepreneur is liable with all assets and pays minimum contributions of about $730 a month regardless of income.
A limited liability company can be registered by a foreigner with no residence condition: share capital from $8,400, corporate tax of 22%. The first single permit is also built on a company if the foreigner works in it personally.
We calculate which is better for your status and income before registration: prices and procedure are on our company registration in Slovenia page.
Restrictions for certain nationalities
The main restriction in Slovenia is not nationality but length of residence: without a year of lawful life in the country, a foreigner from outside the EU cannot open a sole proprietorship. Citizens of the EU, the EEA and Switzerland do not need to meet this condition.
EU banks may not hold more than $120,000 per client who is a national or resident of Russia or Belarus, unless they hold citizenship or a residence permit of an EU or EEA country or Switzerland.
Persons on sanctions lists and companies they control will be refused both registration and an account. We check which route is open for your status before filing.
This topic in other countries
Self-employment for foreigners in other countries:
- Self-employed in Serbia as a foreigner in 2026: registration, taxes and residence
- Self-employed in Belarus as a foreigner in 2026: registration, taxes and residence
- Self-employed in Kyrgyzstan as a foreigner in 2026: registration, taxes and residence
- Self-employed in Uzbekistan as a foreigner in 2026: registration, taxes and residence
- Self-employed in Montenegro as a foreigner in 2026: registration, taxes and residence
- Self-employed in Slovakia as a foreigner in 2026: registration, taxes and residence
- Self-employed in Spain as a foreigner in 2026: registration, taxes and residence
- Self-employed in Italy as a foreigner in 2026: registration, taxes and residence
- Self-employment in Poland for foreigners in 2026: registration, tax and residence
- Self-employment in the Czech Republic for foreigners in 2026: registration, tax and residence
- Self-employment in Bulgaria for foreigners in 2026: registration, tax and residence
- Self-employment in Georgia
More on living and doing business in Slovenia:
- Slovenian residence: all grounds
- taxes in Slovenia
- Slovenia: a relocation overview
- Ljubljana: a relocation guide
- company registration in Slovenia
- a business account in Slovenia
All countries for a remote business are in our overview of where to open a company remotely.
FAQ
Can a foreigner register as self-employed in Slovenia?
How much does it cost to register a sole proprietorship in Slovenia?
What tax does a sole proprietor pay in Slovenia in 2026?
What is the revenue limit for flat-rate expenses in Slovenia?
How much are contributions for a sole proprietor in Slovenia?
Does a sole proprietorship give residence in Slovenia?
How can I move to Slovenia through a business without a year of residence?
When does a sole proprietor in Slovenia become a VAT payer?
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