What is the revenue limit for a Normiranec S.P. in Slovenia in 2026?

Under currently enacted ZPZR 2026 law, the annual exit threshold is 120,000 € for a full-time s.p. (with at least 9 continuous months of full-time insurance) and 50,000 € for an afternoon (popoldanski) s.p. Under the contested ZIURS proposal, limits would rise to 150,000 € and 70,000 € respectively.

How much are minimum monthly s.p. social contributions in Slovenia in 2026?

At the 2026 reference average gross wage of 2,536.03 €, the minimum 60% insurance base is 1,521.62 €/mo. Standard steady-state contributions (40.20% including 2% long-term care plus 39.36 € OZP) total 651.04 €/mo, while first-year entrepreneurs (-50% PIZ discount) pay 465.79 €/mo.

What is Slovenia’s domestic VAT (DDV) registration threshold in 2026?

Slovenia’s domestic small-business VAT exemption threshold is 60,000 € of taxable domestic turnover (standard DDV rate 22%). Cross-border EU B2B services require an atypical VAT ID for reverse-charge VIES reporting from day one.

Annual Revenue (€)

Slovenia — Normiranec S.P. Tax Calculator 2026 (ZPZR vs. ZIURS)

Calculate 2026 Slovenian sole-proprietor (Samostojni podjetnik — Normiranec) net take-home pay, Dohodnina (20% / 35%), ZPIZ-2 pension & ZZZS health contributions (40.20% incl. 2% DO + 39.36 €/mo OZP), and 5-year net trajectory.

2026 Statutory Benchmark Table & Official FAQ — Slovenia — Normiranec S.P. Tax Calculator 2026 (ZPZR vs. ZIURS)

Slovenia — Normiranec S.P. Tax Calculator 2026 (ZPZR vs. ZIURS)

Current Law (ZPZR + ZPZR-A 2026): 120,000 €/yr cap for full-time Polni s.p. (80% flat expenses up to 60,000 € = max 48,000 € deduction); 50,000 €/yr cap for Popoldanski s.p. (max 17,000 € deduction).
Proposed ZIURS (Dec 6, 2026 Referendum): 150,000 €/yr cap for Polni s.p. (80% up to 100,000 € + 70%/40% up to 150,000 € = max 106,000 €; eased ≥5-month insurance rule) and 70,000 €/yr for Popoldanski s.p. (80% up to 50,000 € + 70% up to 70,000 € = max 54,000 €).
2026 Social Security: 40.20% total rate (38.20% standard + 2.00% Dolgotrajna oskrba) on 60%–350% of average gross salary (2,536.03 €), plus 39.36 €/mo mandatory OZP health contribution; -50% Year-1 and -30% Year-2 PIZ startup relief.

Slovenia — Normiranec S.P. Tax Calculator 2026 (ZPZR vs. ZIURS)
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	20,987.52 €	1,748.96 €/mo	1,200.00 €	7,812.48 €	30.0%
60,000.00 €	49,787.52 €	4,148.96 €/mo	2,400.00 €	7,812.48 €	17.0%
85,000.00 €	73,585.92 €	6,132.16 €/mo	3,400.00 €	8,014.08 €	13.4%
100,000.00 €	86,691.12 €	7,224.26 €/mo	4,000.00 €	9,308.88 €	13.3%
120,000.00 €	102,901.28 €	8,575.11 €/mo	5,200.00 €	11,898.72 €	14.2%

What is the revenue limit for a Normiranec S.P. in Slovenia in 2026?: Under currently enacted ZPZR 2026 law, the annual exit threshold is 120,000 € for a full-time s.p. (with at least 9 continuous months of full-time insurance) and 50,000 € for an afternoon (popoldanski) s.p. Under the contested ZIURS proposal, limits would rise to 150,000 € and 70,000 € respectively.
How much are minimum monthly s.p. social contributions in Slovenia in 2026?: At the 2026 reference average gross wage of 2,536.03 €, the minimum 60% insurance base is 1,521.62 €/mo. Standard steady-state contributions (40.20% including 2% long-term care plus 39.36 € OZP) total 651.04 €/mo, while first-year entrepreneurs (-50% PIZ discount) pay 465.79 €/mo.
What is Slovenia’s domestic VAT (DDV) registration threshold in 2026?: Slovenia’s domestic small-business VAT exemption threshold is 60,000 € of taxable domestic turnover (standard DDV rate 22%). Cross-border EU B2B services require an atypical VAT ID for reverse-charge VIES reporting from day one.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

FURS — Finančna uprava RS (Normiranci) ↗ ZPIZ — Pokojninsko in invalidsko zavarovanje ↗