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Updated : 17/10/2017

Income taxes abroad – Slovenia

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I'm an employee

Which income will be taxed in Slovenia?

  • Resident in Slovenia? You must pay tax on your worldwide income in Slovenia.
    (criteria: your life is centred there (main address or centre of economic interests) or you live there for for more than 183 consecutive days in a tax year (calendar year)).
  • Residing in Slovenia but tax resident in another country? You must pay tax on your income earned in Slovenia.
    (criteria:you live in Slovenia for at least 183 days in any consecutive 12 month period; check Double Tax Agreements (DTAs) in force)
    (conditions and exceptions are determined by national legislation and Double Tax Agreements (DTAs) in force)
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2016 (2017 return)

Bracket

Annual income

Rate

1

up to €8 021

16%

2

€8 021 – €20 400

27%

3

€20 400 – €48 000

34%

4

€48 000 – €70 907

39%

5

over €70 907

50%

In calculating your taxable income, take account of any allowances or deductions for expenditure you are entitled to.

How and when do you pay?

Your employer deducts income tax and social contributions from your salary.

You have to file a tax return by March 31 every year.

How to appeal / complain

You can appeal against any decision on taxation, in the first instance to your local tax office and following that to the Slovenian Finance Ministry.

For details of exactly where and how to appeal, see your tax assessment letter.

Links

Slovenian Finance Ministry

Slovenian Tax Administration

I'm self-employed

Which income will be taxed in Slovenia?

  • Resident in Slovenia? You must pay tax on your worldwide income in Slovenia.
    (criteria: your life is centred there (main address or centre of economic interests) or you live there for more than 183 consecutive days in a tax year (calendar year)).
  • Residing in Slovenia but tax resident in another country? You must pay tax only on the income you earned in Slovenia.
    (criteria: you live in Slovenia for at least 183 days in any consecutive 12 month period: check Double Tax Agreements (DTAs) in force)
    (conditions and exceptions are determined by national legislation and Double Tax Agreements (DTAs) in force)
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Income tax rates for 2016 (2017 return)

Bracket

Annual income

Rate

1

up to €8 021

16%

2

€8 021 – €20 400

27%

3

€20 400 – €48 000

34%

4

€48 000 – €70 907

39%

5

over €70 907

50%

In calculating your taxable income, take account of any allowances or deductions for expenditure you are entitled to.

How and when do you pay?

You must:

  • make monthly or quarterly advance payments
  • file a by March 31 every year (unless you earn less than a certain amount).

How to appeal/complain

You can appeal against any decision on taxation, in the first instance to your local tax office and following that to the Slovenian Finance Ministry.

For details of exactly where and how to appeal, see your tax assessment letter.

Links

Slovenian Finance Ministry

Slovenian Tax Administration

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Income taxes abroad
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