Taxes, customs duties and other charges
Charges collected by the State are classified according to type and include taxes on income, consumption and property, taxes on gaming, customs and excise duties, and social security contributions. The Financial Administration of the Republic of Slovenia is responsible for the efficient and equitable collection of these charges.
Taxes
Natural and legal persons are obliged to pay taxes, which can only be imposed by the State. Taxes are used to finance public goods and services available to all the inhabitants of Slovenia.
Customs duties
Customs duties are levied on goods imported to or exported from a customs area or transiting a customs area.
Excise duties
Excise duty is a form of tax on consumption that is imposed on alcohol, alcoholic beverages, tobacco, energy products and electricity.
Social security contributions
Contributions enhance the social security of citizens and are used to pay for pensions, healthcare services, and parental and unemployment benefits.
Environmental tax
Environmental tax is levied on pollution by waste products and other substances harmful to the environment or atmosphere (for example waste tyres, packaging waste or lubricating oil).
Games of chance
Games of chance include conventional games (for example lotteries and raffles) and special games (in casinos or gaming halls). The Republic of Slovenia has the exclusive right to offer games of chance.