Slovenia self-employed net income calculator (normirani s.p.)
Your net income under Slovenia's normirani s.p. regime is revenue minus a modelled total tax-and-contribution burden of roughly 17% to 22% of revenue, after 80% of revenue is automatically recognised as expenses.
Worked example: with Annual revenue of 50,000, this model computes Net income / year 41,500. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How normirani s.p. in Slovenia is calculated
Slovenia's normirani s.p. (flat-rate standardised-expenses) regime recognises 80% of revenue as expenses automatically — no receipts, no bookkeeping of actual costs — leaving only 20% of revenue as the taxable base.
That 20% base is then subject to tax and mandatory contributions together. Rather than modelling every component separately, this page uses a simplified two-tier total burden — roughly 17% of revenue up to 60,000 EUR and 22% above it — anchored to typical published figures for the regime.
The flat-rate route trades precision for simplicity: someone with real costs well under 80% of revenue does better on it than the general regime would suggest, while a business with unusually high real costs above 80% would be better off deducting them properly instead.
Worked example
| Annual revenue (EUR) | 50000 |
|---|---|
| Recognised Expenses ✓ | 40000 |
| Taxable base (20% of revenue) ✓ | 10000 |
| Total tax and contributions ✓ | 8500 |
| Net income / year ✓ | 41500 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 50,000 EUR revenue in Slovenia?
At the low-tier illustrative rate of 17% of revenue, the total burden is 8,500 EUR, leaving about 41,500 EUR net.
What is the 80% expense allowance?
Under normirani s.p., 80% of revenue is automatically treated as a deductible expense with no documentation required, leaving 20% of revenue as the taxable base.
Is there a revenue limit for this regime?
Yes — 120,000 EUR if you were fully insured through self-employment for the prior two years, or 50,000 EUR otherwise. This model does not check which limit applies to you.
Sources
- Finančna uprava RS (FURS) — Normirani odhodki za samostojne podjetnike · checked 2026-08-22
- Sibiz — Slovenia s.p. flat-rate (normirani odhodki) regime update · checked 2026-08-22
- data.si — Sole proprietorship and flat-rate taxation in Slovenia · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 2 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 2 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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