A privacy-focused, standalone web calculator for Slovenian Sole Proprietors (S.P.) operating under the Normalized Expenses (Normirani) system.
This tool is specifically designed to handle the new legislative changes (Nov 2025 amendments) effective for the 2026 fiscal year, including new revenue limits, tiered expense rates, and social contribution calculations.
Slovenian tax laws for "Normirani S.P." have become increasingly complex. Spreadsheets are often error-prone or outdated.
This app calculates:
- Income Tax (Dohodnina): Based on the new tiered revenue system (4%, 12%, 20%, or 35% on excess).
- Social Contributions (Prispevki): Uses the correct "steady-state" formula to calculate the insurance base from gross profit, including the new Long-term Care (Dolgotrajna oskrba) contribution.
- Effective Tax Rate: Tells you exactly what percentage of your revenue goes to the state.
- Dual Modes: Supports Full-time S.P. (Polni) and Afternoon S.P. (Popoldanski).
- 2026 Logic:
- New Limits: €120,000 (Full) and €50,000 (Afternoon).
- Tiered Expenses: Handles the 80% / 40% / 0% expense brackets automatically.
- Breach Logic: Calculates the 35% tax on revenue exceeding the limit.
- Smart Input:
- Spinner controls (
+/-) for easy adjustments on mobile. - Toggle between Monthly and Annual views.
- Spinner controls (
- Contextual Help: Click the
?icons to see detailed static explanations of tax rules without leaving the app. - Privacy First: Zero dependencies. No backend. No tracking. All calculations happen in your browser.
- Bilingual: Switch instantly between Slovenian 🇸🇮 and English 🇬🇧.
- Dark Mode: Automatic system detection with a manual toggle.
Based on the ZDoh-2 amendments (Nov 2025).
| Revenue Tier | Recognized Expenses | Effective Tax |
|---|---|---|
| 0 – €60,000 | 80% | 4% |
| €60,000 – €120,000 | 0% | 20% |
| > €120,000 | Limit Exceeded | 35% (on excess) |
| Revenue Tier | Recognized Expenses | Effective Tax |
|---|---|---|
| 0 – €12,500 | 80% | 4% |
| €12,500 – €30,000 | 40% | 12% |
| €30,000 – €50,000 | 0% | 20% |
| > €50,000 | Limit Exceeded | 35% (on excess) |
- Stack: Pure HTML5, CSS3 (CSS Variables), and Vanilla JavaScript.
- Architecture: Single-file application (SPA).
This tool is for informational purposes only. While every effort has been made to ensure the logic matches the 2025/2026 legislative proposals, the author is a developer, not a tax advisor. Always consult with a certified accountant (računovodja) or FURS before making financial decisions.
Distributed under the MIT License. See LICENSE for more information.