In Slovenia, filing a mileage allowance claim typically does not require a specific form issued by the government. Instead, this process is handled internally by each company. This approach is common in several European countries (Finland, Sweden, Spain, Czech Republic and Poland) where allowance claims are processed internally.

As of 2026, the mileage allowance rate in Slovenia is €0.43 per kilometre for business trips using a private car. This is lower than other European countries like: 

• Austria (€0.42/km)
• Belgium (€0.4269/km)
• Finland (€0.53/km) 
• France (€0.529-€0.697/km depending on vehicle type and distance).

The mileage allowance reimbursement is tax-exempt up to the approved rate of €0.43 per kilometre for business trips. But any amount above that becomes taxable as income for the employee. So if an employee is reimbursed for mileage at a rate of €0.45 per kilometre, the first €0.43 is tax-free. The remaining (€0.45 - €0.43)  €0.02 per kilometre, however, is taxable income.

No, the portion of the mileage allowance reimbursement paid up to the approved government rates (€0.43/km for business trips, €0.21/km for commuting as of 2026) is not considered compensation and is therefore exempt from social security contributions.

Yes, a družba z omejeno odgovornostjo (d.o.o.), or limited liability company, in Slovenia can choose to pay higher mileage rates than the standard tax-exempt rate. But, any amount that exceeds the government limits will be considered taxable income for the employee.