Freelancing in Slovenia: Self-Employment Guide for Foreigners

Overview of Self-Employment in Slovenia

In Slovenia, the most common legal form for freelancers and independent contractors is the Samostojni podjetnik (S.P.), or Sole Proprietor. This status allows individuals to conduct business under their own name in the market. As of 2026, the Slovenian administrative system has further digitized, making the registration process relatively efficient for those who meet the legal residency criteria.

There are two primary ways to manage an S.P. regarding taxation:

Standard S.P.: Taxes are calculated based on actual income minus actual expenses.
Normalized S.P. (Normirani s.p.): Taxes are calculated based on a fixed percentage of recognized costs (usually 80% or 40% depending on turnover), which simplifies bookkeeping significantly for low-overhead freelancers.

Legal Requirements for Foreign Nationals

The ability to open an S.P. in Slovenia depends heavily on the individual's citizenship and current residency status. The rules differ significantly between European Union (EU) citizens and Third-Country Nationals (non-EU).

EU and EEA Citizens

Citizens of the EU, EEA, or Switzerland enjoy the right to free movement. They can register as a sole proprietor under the same conditions as Slovenian citizens. However, they must obtain a registration certificate for residence if they intend to stay longer than 90 days and apply for a Slovenian tax number.

Third-Country Nationals

For non-EU citizens, the process is more complex. Generally, a foreign national from a third country must meet one of the following criteria to register as an S.P.:

Hold a valid permanent residence permit.
Have resided in Slovenia legally for at least one continuous year on the basis of a temporary residence permit (subject to specific bilateral agreements or labor market rules).
Apply for a Single Permit for Self-Employment. This usually requires proof of investment (e.g., 30,000 EUR ($31,500 USD, Jan 2026)) or evidence that the business will contribute to the Slovenian economy.

Information regarding specific permit types can be found on the official InfoForeigners portal.

Financial Obligations and Taxation

Freelancers in Slovenia are responsible for paying monthly social security contributions and income tax. These payments are mandatory regardless of whether the business generated profit in a specific month.

Social security includes health insurance, pension and disability insurance, parental care, and employment insurance. As of early 2026, the minimum monthly social security contribution for a full-time S.P. is approximately 540 EUR ($567 USD, Jan 2026). These rates are updated annually based on the average national wage.

Taxation Models

For a "Normalized" S.P., the effective tax rate is generally low for turnovers up to 50,000 EUR ($52,500 USD, Jan 2026). If the turnover exceeds this amount, or if the individual chooses the standard model, the income is taxed according to the progressive national income tax brackets ranging from 16% to 50%.

Note: Freelancers must also monitor their annual turnover regarding Value Added Tax (VAT). The mandatory VAT registration threshold remains at 50,000 EUR ($52,500 USD, Jan 2026) within a 12-month period.

Registration Process Steps

Once the legal right to work is established, the administrative setup follows a specific sequence. Most steps can be completed at a "SPOT point" (Slovenska poslovna točka), which provides free registration services.

Obtain a Slovenian Tax Number: Required for all foreign owners. This is issued by the Financial Administration of the Republic of Slovenia (FURS).
Obtain a personal EMSO number: A unique master citizen number used for all administrative transactions.
Register with AJPES: The Agency of the Republic of Slovenia for Public Legal Records and Related Services. You must provide a business address and a declaration from the property owner if you do not own the premises.
Open a Business Bank Account: All S.P. entities must have a dedicated transaction account.
Submit an Entry to the Tax Register: Inform FURS of your chosen taxation method (normalized vs. actual costs) within 8 days of registration.

The registration at AJPES is typically free of charge, but some administrative fees for documents or translations may apply depending on the individual's country of origin.