Slovenia — Normiranec S.P. Tax Calculator 2026 (ZPZR vs. ZIURS)
Calculate 2026 Slovenian sole-proprietor (Samostojni podjetnik — Normiranec) net take-home pay, Dohodnina (20% / 35%), ZPIZ-2 pension & ZZZS health contributions (40.20% incl. 2% DO + 37.17 €/mo OZP), and 5-year net trajectory.
- Current Law (ZPZR + ZPZR-A 2026): 120,000 €/yr cap for full-time Polni s.p. (80% flat expenses up to 60,000 € = max 48,000 € deduction); 50,000 €/yr cap for Popoldanski s.p. (max 17,000 € deduction).
- Proposed ZIURS (Dec 6, 2026 Referendum): 150,000 €/yr cap for Polni s.p. (80% up to 85,000 € = max 68,000 €; eased ≥5-month insurance rule) and 70,000 €/yr for Popoldanski s.p. (80% up to 35,000 €).
- 2026 Social Security: 40.20% total rate (38.20% standard + 2.00% Dolgotrajna oskrba) on 60%–350% of average gross salary (2,536.03 €), plus 37.17 €/mo mandatory OZP health contribution; -50% Year-1 and -30% Year-2 PIZ startup relief.
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | Effective Burden |
|---|---|---|---|---|---|
| 30,000.00 € | 20,987.52 € | 1,748.96 €/mo | 1,200.00 € | 7,812.48 € | 30.0% |
| 60,000.00 € | 49,787.52 € | 4,148.96 €/mo | 2,400.00 € | 7,812.48 € | 17.0% |
| 85,000.00 € | 73,585.92 € | 6,132.16 €/mo | 3,400.00 € | 8,014.08 € | 13.4% |
| 100,000.00 € | 86,691.12 € | 7,224.26 €/mo | 4,000.00 € | 9,308.88 € | 13.3% |
| 120,000.00 € | 102,901.28 € | 8,575.11 €/mo | 5,200.00 € | 11,898.72 € | 14.2% |