By: Nova24tv.si
In Slovenia it is difficult to be a sole proprietor – and this year it has become even harder, as Golob’s government greedily raises taxes, most recently in November. But that is not all. On the social network X, users began pointing out an almost overlooked provision in the new November law on flat‑rate taxpayers, which is more than draconian.
The provision states that if someone closes their flat‑rate sole proprietorship because they had no work, they will not be able to reopen it for five years. “The law is simply insane,” Žiga Turk warned on X.
The portal poslovni.si also notes that even stricter rules for flat‑rate sole proprietors were introduced just a year earlier.
At the start of 2025, the Law on Amendments to the Personal Income Tax Act (ZDoh‑2AB) came into force, significantly tightening conditions for flat‑rate taxpayers. In addition to lowering entry thresholds, it imposed new requirements:
– The condition of full insurance for at least nine months must be met by the sole proprietor personally (no longer by employing another person).
– Mandatory disclosure of income earned with related persons or employers.
– Stricter exit conditions.
The January changes were presented as a measure against “tax havens” and system abuses, but they triggered a wave of criticism from sole proprietors and their associations, poslovni.si reported.
New law on flat‑rate taxpayers this November
Only ten months after the first reform, on November 11, 2025, the National Assembly adopted a new law, which this time raises thresholds, poslovni.si reports. The Law on the Payment of the Winter Bonus and the reform of calculating the tax base with consideration of standardised expenses again changes entry conditions – from 2026 the entry limits will rise: for full flat‑rate taxpayers from €60,000 to €120,000; for part‑time flat‑rate taxpayers from €30,000 to €50,000. It also introduces new exit conditions, calculated as a two‑year average: €120,000 for full flat‑rate taxpayers, €50,000 for part‑time, and €85,000 for other taxpayers.
Additional novelties include:
– Progressive tax rates: introduction of 20% and 35% rates.
– Transition to a higher rate at a tax base corresponding to €120,000 in income.
– A five‑year waiting period for re‑entry into the system (intended to prevent abuses).
– Inclusion of income from the first year of business when checking conditions.
Golob’s government continues to adopt new laws, amendments, and changes, but each new measure brings worse conditions for entrepreneurs and the Slovenian economy overall. The Chamber of Craft and Small Business of Slovenia (OZS) warned that constant rule changes create an unpredictable business environment. The Chamber of Commerce and Industry of Slovenia (GZS) is likewise critical of frequent changes, which hinder long‑term planning and investment.
The SDS party described the November changes as belated action that fails to remedy the damage caused by the January reforms.