Slovenia Guides on Filing Initial Global Minimum Tax Reports

Slovenia’s Financial Administration published official guidance Friday on three global minimum tax reports due for the first time in 2026.

All liable taxpayers must file a domestic top-up tax return for the financial year ending Dec. 31, 2024, by June 30, 2026 — regardless of payment obligation, according to the administration.

The form is expected to be available in May via eDavki, the country’s official tax portal.

The global minimum tax seeks to levy large corporate groups at a minimum 15% rate and is one half of a tax deal negotiated at the Organization for Economic Cooperation and Development. ...