Taxes in Europe Database v2
Insurance Contracts Tax Act - Zakon o davku od prometa zavarovalnih poslov - ZDPZP (Official Gazette of the Republic of Slovenia No.: 57/99, 72/05, 96/05, 90/14).
Territory of the Republic of Slovenia.
Insurance company or other legal entity pursuing the business of insurance undertakings.
Conducted insurance contracts. The basis of assessment is the insurance premium.
Conducted insurance contracts.
The basis of assessment is the insurance premium.
The rate is 8.5% of the tax base.
Taxable person shall pay tax on insurance contracts within 15 days after the end of the month, for which the monthly return has been prepared.
Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)