Country Report

Slovenia upstream fiscal summary

25 May 2023

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25 May 2023

Slovenia upstream fiscal summary

Report summary

Slovenia’s upstream licenses are governed by a concession-based fiscal regime. The main elements of the system include royalty, corporate income tax, and a temporary solidarity contribution. The royalty rate are biddable terms and assumed at a 3% flat rate. Royalties and fees are calculated at a license level. Income tax is ring-fenced at a company level and levied at 19%. Licenses are awarded through ad-hoc public tenders. Solidarity contribution is levied at 80% of surplus profits. There is no legislated state participation.

Basis
Licence terms
Government equity participation
Fiscal terms
- Bonuses, rentals and fees
- Indirect taxes
- Royalty
- Ring fencing
- Base
- Rate
- Payment schedule
- Corporate income tax
- Ring fencing
- Base
- Rate
- Payment schedule
- Temporary solidarity contribution
- Ring fencing
- Base
- Rate
- Payment schedule
- Fiscal treatment of decommissioning
- Product pricing
- Summary of modelled terms
Recent history of fiscal changes
Stability provisions
Split of the barrel and share of profit
Effective royalty rate and maximum government share
Progressivity
Fiscal deterrence