{
  "$comment": "Machine-readable companion to https://valem.run/calculators/slovenia/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/slovenia/self-employed",
  "dataUrl": "https://valem.run/calculators/slovenia/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Slovenia normirani s.p. model by Valem (https://valem.run/calculators/slovenia/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/slovenia/self-employed/verify",
  "country": "slovenia",
  "countryName": "Slovenia",
  "formula": "self-employed",
  "formulaName": "Normirani s.p.",
  "title": "Normirani S.p. — Slovenia Freelancer Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Finančna uprava RS (FURS) — Normirani odhodki za samostojne podjetnike",
      "url": "https://www.fu.gov.si/zivljenjski_dogodki_poslovni/opravljam_dejavnost/",
      "checked": "2026-08-22"
    },
    {
      "label": "Sibiz — Slovenia s.p. flat-rate (normirani odhodki) regime update",
      "url": "https://sibiz.eu/slovenia-s-p-reform-update-changes-to-the-flat-rate-tax-normirani-odhodki-regime-revised/",
      "checked": "2026-08-22"
    },
    {
      "label": "data.si — Sole proprietorship and flat-rate taxation in Slovenia",
      "url": "https://data.si/en/blog/sole-proprietorship-and-flat-rate-taxation-in-slovenia-eu/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "recognisedExpenses",
      "type": "number",
      "formula": "$round(annualRevenue * $const.expenseAllowancePct, 2)"
    },
    {
      "name": "taxableBase",
      "type": "number",
      "label": "Taxable base (20% of revenue)",
      "format": "number",
      "formula": "$round(annualRevenue - recognisedExpenses, 2)"
    },
    {
      "name": "totalBurden",
      "type": "number",
      "label": "Total tax and contributions",
      "format": "number",
      "formula": "$round(annualRevenue * (annualRevenue <= $const.tierThreshold ? $const.lowTierRate : $const.highTierRate), 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round(annualRevenue - totalBurden, 2)"
    }
  ],
  "testCases": [
    {
      "description": "50,000 EUR revenue, low tier",
      "given": {
        "annualRevenue": 50000
      },
      "expect": {
        "recognisedExpenses": 40000,
        "taxableBase": 10000,
        "totalBurden": 8500,
        "netIncome": 41500
      }
    },
    {
      "description": "80,000 EUR revenue, high tier",
      "given": {
        "annualRevenue": 80000
      },
      "expect": {
        "recognisedExpenses": 64000,
        "taxableBase": 16000,
        "totalBurden": 17600,
        "netIncome": 62400
      }
    }
  ],
  "spec": {
    "id": "self-employed-slovenia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "recognisedExpenses": {
          "type": "number",
          "readOnly": true
        },
        "taxableBase": {
          "type": "number",
          "readOnly": true
        },
        "totalBurden": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "expenseAllowancePct": 0.8,
      "lowTierRate": 0.17,
      "highTierRate": 0.22,
      "tierThreshold": 60000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 50000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.recognisedExpenses",
        "expr": "$round(annualRevenue * $const.expenseAllowancePct, 2)"
      },
      {
        "path": "$.taxableBase",
        "expr": "$round(annualRevenue - recognisedExpenses, 2)"
      },
      {
        "path": "$.totalBurden",
        "expr": "$round(annualRevenue * (annualRevenue <= $const.tierThreshold ? $const.lowTierRate : $const.highTierRate), 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round(annualRevenue - totalBurden, 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'The 80% standardised expense allowance applies up to a revenue threshold (120,000 EUR if fully insured through self-employment for two years, 50,000 EUR otherwise) — this model does not check that condition. The total tax-and-contribution burden is modelled as a simplified two-tier share of revenue rather than the full combination of the 20% taxable base, social contributions and personal reliefs. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (EUR)",
              "bind": "$.annualRevenue",
              "placeholder": "50000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "burdenTile",
                  "type": "statTile",
                  "label": "Total tax and contributions",
                  "bind": "$.totalBurden",
                  "format": "number"
                },
                {
                  "id": "baseTile",
                  "type": "statTile",
                  "label": "Taxable base (20% of revenue)",
                  "bind": "$.taxableBase",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Finančna uprava RS (FURS) — Normirani odhodki za samostojne podjetnike",
                  "url": "https://www.fu.gov.si/zivljenjski_dogodki_poslovni/opravljam_dejavnost/",
                  "date": "2026-08-22"
                },
                {
                  "label": "Sibiz — Slovenia s.p. flat-rate (normirani odhodki) regime update",
                  "url": "https://sibiz.eu/slovenia-s-p-reform-update-changes-to-the-flat-rate-tax-normirani-odhodki-regime-revised/",
                  "date": "2026-08-22"
                },
                {
                  "label": "data.si — Sole proprietorship and flat-rate taxation in Slovenia",
                  "url": "https://data.si/en/blog/sole-proprietorship-and-flat-rate-taxation-in-slovenia-eu/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "50,000 EUR revenue, low tier",
        "given": {
          "$.annualRevenue": 50000
        },
        "expect": {
          "$.recognisedExpenses": 40000,
          "$.taxableBase": 10000,
          "$.totalBurden": 8500,
          "$.netIncome": 41500
        }
      },
      {
        "description": "80,000 EUR revenue, high tier",
        "given": {
          "$.annualRevenue": 80000
        },
        "expect": {
          "$.recognisedExpenses": 64000,
          "$.taxableBase": 16000,
          "$.totalBurden": 17600,
          "$.netIncome": 62400
        }
      }
    ]
  }
}