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Slovenia vs Portugal
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇸🇮 Slovenia
vs
🇵🇹 Portugal
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
16–50%
50% top; reform politically difficult
No change
13.25–48%
48% top rate; further bracket relief phasing in
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–22%
Standard 22% maintained
No change
6–23%
23% standard; food VAT reductions under review
No change

Corporate Tax Rate

Corporate Tax Rate
19%
19% stable; Pillar Two compliance
No change
19%
Gradual reduction to 15% by 2030; 19% for 2026
-2.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
0–25%
25% to 0% tapering over 20yr holding
No change
28%
28% flat; IFICI regime for new residents
No change

Social Security & Payroll

Social Security / Payroll
~38%
Pension sustainability reform ongoing
No change
~34.75%
Stable; pension reform discussions ongoing
No change
State, Regional & Local Taxes

🇸🇮 SloveniaMunicipal Taxes

Slovenia's 212 municipalities levy property tax (nadomestilo za uporabo stavbnega zemljišča — NUSZ) on building land and property at rates they set independently within national limits. There are no separate municipal income taxes. Municipalities also collect communal contributions for infrastructure. Ljubljana and other larger cities apply higher coefficients. A new real property tax law has been under development for years to replace the NUSZ system. Vehicle tax is national.

🇵🇹 PortugalMunicipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Slovenia vs Portugal: Key Tax Differences (2026)

💰 Income Tax: 🇸🇮 Slovenia has a higher top income tax rate (16–50% vs 13.25–48%). 🇵🇹 Portugal is more favourable for high earners.

🛒 VAT/Sales Tax: Portugal has a higher consumption tax (5–22% vs 6–23%).

🏢 Corporate Tax: Corporate rates are similar in both countries (19% vs 19%).

📈 Capital Gains: 🇸🇮 Slovenia taxes investment gains at a lower rate (25% vs 28%), benefiting investors.

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