Slovenia: Pillar Two tax returns published

The tax administration made available the forms for the IIR, UTPR top-up tax return, and DMTT return.

The tax administration in Slovenia on February 13, 2026, made available the forms for the income inclusion rule (IIR) and undertaxed profits rule (UTPR) top-up tax return, and domestic minimum top-up tax (DMTT) return.

The DMTT return is required no later than 15 months after the end of the fiscal year (18 months for the transitional year), i.e., the same deadline as for the GloBE information return (GIR).

The IIR and UTPR top-up tax return must be filed within 30 days following the submission deadline for the GIR.

Read a March 2026 report prepared by KPMG’s EU Tax Centre

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Slovenia: Pillar Two tax returns published

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