Climate change taxation reforms and incentives in Slovenia

1. Has your country ratified the Paris Agreement?

Yes, on 16 December 2016.

2. Has your country introduced environmental taxes?

2.1 Energy taxes

In Slovenia, as in other EU countries, excise duty is payable on energy products and electricity used as motor fuel or heating fuel. The type of energy products and electricity is determined according to the classification in the tariff code or according to the characteristics of each product, lower excise duties apply to environmentally friendlier products.

2.2 Transport taxes

The amount of motor vehicle tax, amongst others, also depends on CO2 emission levels.

2.3 Pollution taxes

The following pollution taxes are levied in Slovenia:

  • The environmental tax for air pollution by carbon dioxide emissions is paid due to air pollution by CO2 emissions from fuel combustion;
  • The environmental tax is paid for pollution caused by the use of lubricating oils, liquids and related products of mineral or synthetic origin;
  • The environmental tax is paid for environmental pollution due to the generation of used tire waste generated after the use of tires;
  • The environmental tax is paid for environmental pollution due to the use of packaging and packaged goods and the consequent generation of packaging waste;
  • The environmental tax is paid for pollution caused by the use of electrical and electronic equipment and consequent  generation of waste electrical and electronic equipment and waste portable batteries and accumulators;
  • The environmental tax is paid for the pollution of the environment with volatile organic compounds resulting from the use of organic solvents in certain paints and varnishes and vehicle make-up products;
  • The environmental tax is paid for environmental pollution due to the discharge of industrial wastewater and municipal wastewater;
  • The environmental tax is paid for environmental pollution due to the disposal of waste at an inert waste landfill, a non-hazardous waste landfill or a hazardous waste landfill.

2.4 Resources taxes

  • Compensation for the use of building land is paid by the direct user of the land to the municipality. The charge depends on the type of use, utilities available, proximity of high-density areas, etc.  
  • Tax on the change in the purpose of the land is levied on capital gains from the sale of land, which is, at the time of disposal, considered land for the construction of buildings.

3. Has your country introduced a carbon tax?

Yes, the environmental tax for air pollution by carbon dioxide emissions is paid for air pollution by CO2 emissions from fuel combustion.

4. Does your country offer sustainability incentives (tax credits, subsidies, or other business incentives) to encourage taxpayers to engage in behaviours and develop technologies that can impact positively the environment?

Yes, such incentives are mainly offered via the Eco Fund that is a specialised institution providing financial supports for environmental projects.

5. Has your country recently announced tax reforms connected to climate change? 

No.

6. Other comments

N/A

Portrait of Ivan Kranjec
Ivan Kranjec
Tax expert
Ljubljana