How the Slovenia normirani s.p. calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Recognised Expenses | recognisedExpenses | $round(annualRevenue * $const.expenseAllowancePct, 2) |
| Taxable base (20% of revenue) | taxableBase | $round(annualRevenue - recognisedExpenses, 2) |
| Total tax and contributions | totalBurden | $round(annualRevenue * (annualRevenue <= $const.tierThreshold ? $const.lowTierRate : $const.highTierRate), 2) |
| Net income / year | netIncome | $round(annualRevenue - totalBurden, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
expenseAllowancePct | 0.8 |
lowTierRate | 0.17 |
highTierRate | 0.22 |
tierThreshold | 60000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 50,000 EUR revenue, low tier
given annualRevenue | 50000 |
|---|---|
expect recognisedExpenses | 40000 |
expect taxableBase | 10000 |
expect totalBurden | 8500 |
expect netIncome | 41500 |
Case 2 — 80,000 EUR revenue, high tier
given annualRevenue | 80000 |
|---|---|
expect recognisedExpenses | 64000 |
expect taxableBase | 16000 |
expect totalBurden | 17600 |
expect netIncome | 62400 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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