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Generic Tax Name Insurance tax
Tax name in the national language Davek od prometa zavarovalnih poslov
Tax name in English Insurance contracts tax
Member State SI-Slovenia
Tax in force since 1999/07/08
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

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).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of the Republic of Slovenia.

 
Taxpayers

Insurance company or other legal entity pursuing the business of insurance undertakings.

 
Tax object and basis of assessment

Conducted insurance contracts.

The basis of assessment is the insurance premium.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • The insurance contracts tax is, under conditions stated in Insurance Contracts Tax Act, not charged on:
  • compulsory contribution for pension, disability insurance and health insurance
  • property and life insurance on the condition that the duration of contract exceeds 10 years
  • insurances covering risk outside the Republic of Slovenia
  • re-insurance.
 
Rate(s) Structure

The rate is 8.5% of the tax base.

 
Tax due date

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.

 
Tax collector

Financial Administration of the Republic of Slovenia (Finan─Źna uprava Republike Slovenije - FURS)

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ga

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 69.70 EUR 0.19
2011 71.20 EUR 0.19
2010 69.20 EUR 0.19
2009 68.80 EUR 0.19
2008 65.60 EUR 0.17
2007 64.90 EUR 0.18
2006 55.20 EUR 0.17
2005 53.60 EUR 0.18
2004 50.10 EUR 0.18
2003 44.70 EUR 0.17
2002 40.60 EUR 0.16
2001 36.00 EUR 0.15
2000 37.30 EUR 0.17
1999 14.90 EUR 0.07

Comments