Slovenia: Decrease of withholding tax rate on dividends and interest from corporate bonds


Clearstream Banking1 would like to inform customers that on 21 March 2022, the Slovenian National Assembly adopted the new Personal Income Tax Act (Zdoh-2Z), providing a decrease of the statutory withholding tax rate on dividends and interest from corporate bonds from 27.5% to 25% effective

22 March 2022

and applying to the tax year starting from and including 1 January 2022.

Impact on customers

As Clearstream Banking offers no service of relief at source on the Slovenian market, the highest withholding tax rate applies on dividends and interest from corporate bonds regardless of the status of the investor. 

Interest income from Government debt securities remains exempt from withholding tax.

Already paid tax between 1 January 2022 and 22 March 2022 will be corrected by our local depository. Clearstream Banking will process the adjustments upon receipt of the depository’s corrections. 

Further information

For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.

1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.