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Taxes, customs duties and other charges

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Charges paid by Slovenian citizens to the State enable the latter to perform its tasks – in other words, they are used to finance a wide range of services that improve the quality of life in Slovenia and are accessible to all under the same conditions. In this way Slovenia finances its public healthcare and education systems, culture, sport, security, and public administration. The charges also pay for public infrastructure, i.e. the construction of roads and railways, telecommunications, energy, and other facilities. Slovenians are a responsible society paying contributions for the social security of all citizens.

Charges collected by the State are classified according to type and include taxes on income, consumption and property, taxes on gaming, customs and excise duties, and social security contributions. The Financial Administration of the Republic of Slovenia is responsible for the efficient and equitable collection of these charges.

Taxes

Natural and legal persons are obliged to pay taxes, which can only be imposed by the State. Taxes are used to finance public goods and services available to all the inhabitants of Slovenia.

Customs duties

Customs duties are levied on goods imported to or exported from a customs area or transiting a customs area.

Excise duties

Excise duty is a form of tax on consumption that is imposed on alcohol, alcoholic beverages, tobacco, energy products and electricity.

Social security contributions

Contributions enhance the social security of citizens and are used to pay for pensions, healthcare services, and parental and unemployment benefits.

Environmental tax

Environmental tax is levied on pollution by waste products and other substances harmful to the environment or atmosphere (for example waste tyres, packaging waste or lubricating oil).  

Games of chance

Games of chance include conventional games (for example lotteries and raffles) and special games (in casinos or gaming halls). The Republic of Slovenia has the exclusive right to offer games of chance.

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