The tax base for cadastral income is the deemed income from the land determined under the relevant regulations.
Income from property leases The personal income tax is calculated and paid at a rate of 25% of the tax base, that is the amount of income from property rental, less standard costs of 10% of the income earned. Instead of standard costs, taxable persons may also claim the actual costs incurred to preserve the useful value of property. Personal income tax on property rental income may be subject to an annual tax return and progressive tax rates if a taxable person decides to apply the annual progressive taxation.
Income from transfers of property rights. Income from transfers of property rights includes income derived from the conveyance of the right to use the following:
• Material copyrights
• Material rights of the operator
• Inventions
• Appearance of a product
• Distinguishing signs
• Technical improvements
• Plans
• Formulas
• Methods
• Similar rights or similar property and information about industrial, commercial or scientific experience, regardless of whether they are legally insured
• Personal names
• Pseudonyms
• Images
Income from the transfer of property rights is taxed at a rate of 25% of the taxable amount. The taxable amount is the income earned, which is reduced by standardized costs of 10% of the income earned.
Income from capital. Income from capital includes dividends, interest and capital gains.
Income from dividends includes dividends and other income derived from ownership of shares. Tax on dividends is also payable on the following:
• Hidden profit distributions
• Gains that are distributed with respect to debt securities
• Income received on the basis of profit sharing of mutual funds
Income similar to dividends, which is taxed in the same manner as dividends, includes income derived from sales of products and services at lower than market prices to shareholders and their family members and debt cancellations. A flat tax of 25% is imposed on dividends and is treated as final tax.
Interest income includes the following:
• Interest on loans, debt securities, bank deposits, deposits with savings banks and other similar financial claims
• Income from life insurance policies
• Income from financial leases
• Interest income received by unit holders from mutual funds that make payments on the basis of income sharing
Interest on deposits at banks and saving banks established in Slovenia or other European Union (EU) Member States of up to EUR1,000 is not included in the tax base. Interest income is taxed at a flat rate of 25%.
An individual who is resident in a EU Member State other than Slovenia is not subject to personal income tax on savings with a source in Slovenia to which the automated information exchange system between the EU Member States applies.
Capital gains. Capital gains include the following:
• Gains from the disposal of immovable property regardless of whether the condition of the property is changed or unchanged at the time of disposal
• Gains from the disposal of securities and shares issued by companies and other entities
• Gains from investment coupons
The tax base for capital gains is the difference between the value of the capital at the time of disposal and the value of the capital at the time of acquisition. Standard costs are recognized for acquisition and disposal costs and reduce the tax base.
Capital gains are taxed at a flat rate of 25% with a reduction of the tax rate for every completed five-year period of ownership of the capital. As a result, the following are the tax rates:
• 20% after 5 years
• 15% after 10 years
After 15 years of ownership, capital gains are exempt from taxation.
A taxpayer may opt for taxable bases of income from capital (interest, dividends and capital gains) earned in a calendar year to be included within the taxable base of active income earned in the same calendar year and taxed according to the rules for taxation of annual income at progressive rates. In this case, the tax paid during the tax year according to the flat income tax rate is treated as an advance tax payment.
Other income. Other income includes awards, gifts, prizes from prize drawings, student grants and similar items. An advance payment of income tax equaling 25% of the tax base is payable. The 25% advance payment is withheld at source unless the payer of the income is a nonresident or an individual. In such cases, the recipient of the income must file a prepayment tax return.
Deductions. For 2024, residents may claim as deductions the following annual tax reliefs:
• General relief of EUR5,000 if no other residents claim dependent family member relief with respect to the taxpayer. If the annual tax base is lower than EUR16,000, the tax relief is increased and calculated using the following formula: 5,000 + (18,761.40 – 1.17259 x total income).
• Dependent family member relief of EUR 2,698.
• Relief of EUR2,698 for the first, EUR2,933 for the second, EUR4,892 for the third, EUR6,851 for the fourth and EUR8,810 for the fifth dependent child.
• The owner is a resident of Slovenia and the vessel fulfills the conditions to be registered, but is not registered because the ship is already registered abroad.
The vehicle taxes do not apply to vehicles performing only registered activities.
The tax is levied on vessels longer than five meters that are registered in Slovenia or registered in other countries but owned by Slovenian residents. The taxpayers are the owners. The tax is levied for the calendar year, based on the length of the vessels and their engine power. For each year of age of the vessel, the tax is decreased by 5% according to length and engine power, but the remaining tax liability cannot be lower than 35% of the tax liability for the new craft.
Motor Vehicle Tax. The Motor Vehicle Tax must be paid on every passenger motor vehicle with the fixed tariff code of the common customs tariff that is first registered in Slovenia or is put into circulation for the first time. It also must be paid on motor vehicles that are subsequently converted into passenger motor vehicles. The tax base is determined according to the type of motor vehicle. The criteria for determining the tax base for the type of individual motor vehicle are the type of fuel used for propulsion, CO2 emissions from combined driving expressed in grams per kilometer (g/km), engine power expressed in kilowatts (kW), and the environmental category defining the Euro emission standard.
C. Social security
Slovenia imposes social security taxes to cover health insurance, pension and disability insurance, and unemployment insurance. Each month, employers and employees contribute amounts equal to the percentages of salary shown in the table below. No ceiling applies to the amount of salary subject to the contributions.
Self-employed persons must pay all of the above contributions, unless they are also employees. The tax base for the contributions is 60% of the profit generated by the business.
Contributions for health insurance and pension and disability insurance are also levied on contract workers. For contract workers, the rates of health insurance contributions are 6.36% of earned income for employees and 0.53% of earned income for employers. The contributions for pension and disability are 15.5% of earned income for employees who are not covered by pension and health insurance and 8.85% of earned income for employers. Employees who are already covered by pension and
health insurance does not need to make contributions for pension and disability.
Contributions paid during the year are considered final payments. As a result, no adjustment or final settlement is made at the end of the year.
D. Tax filing and payment procedures
The tax year in Slovenia is the calendar year.
The tax authorities prepare an informative calculation of each individual’s personal income tax liability based on the information received from payers of income. Beginning from the date of dispatch of the calculation, the individual has 30 days to object and submit a tax return. If the individual does not object within 30 days, the calculation is deemed to be a tax assessment and the individual is considered to have waived his or her right to appeal.
If a tax resident individual does not receive the calculation by 31 March or 31 May of the year following the tax year, he or she must complete and submit the tax return by 31 July of the year following the tax year.
Advance payments are due on the receipt of income (see Section A).
The tax is usually payable within 30 days after receipt of the tax assessment. The tax authorities have until 31 October of the year following the tax year to issue the annual tax assessment.
A rental income tax return must be filed by 28 February of the year following the tax year.
Interest received from abroad must be declared to the tax authorities by 28 February of the year following the calendar year.
Capital gains must be reported by 28 February of the year following the calendar year.
A dividend tax return must be filed by 28 February of the year following the calendar year.
E. Tax treaties
Slovenia has entered into double tax treaties with the following jurisdictions.
Albania Hungary Poland
Armenia Iceland Portugal
Austria India Qatar
Azerbaijan Iran Romania
Belarus Ireland Russian
Belgium Isle of Man Federation
Bosnia and Israel Serbia and Herzegovina
Italy Montenegro
Bulgaria Japan Singapore
Canada Kazakhstan
Slovak Republic
China Mainland Korea (South) Spain
Croatia Kosovo Sweden
Cyprus Kuwait Switzerland
Czech Republic
Latvia Thailand
Denmark Lithuania Türkiye
Egypt* Luxembourg Ukraine
Estonia Malta United Arab
Finland Moldova
France Morocco*
Georgia Netherlands
Germany
Greece
Emirates
United Kingdom
United States
North Macedonia Uzbekistan
Norway
* This treaty has been ratified in Slovenia, but it is not yet effective.
F. Entry visas
EU nationals and nationals of the following jurisdictions may enter Slovenia for up to 90 days (unless otherwise specified) without obtaining entry visas.
Albania (b) Japan St. Lucia
Andorra Kiribati St. Vincent and Antigua and Korea (South) the Grenadines
Barbuda Malaysia Samoa
Argentina Marshall Islands San Marino
Australia Mauritius Serbia (b)(d)
Bahamas Mexico Seychelles
Barbados Micronesia Singapore
Bosnia and Moldova (b) St. Kitts and Nevis
Herzegovina (b) Monaco Solomon Islands
Brazil Montenegro (b) Timor-Leste
Brunei Darussalam Netherlands Tonga
Canada Antilles (c) Trinidad and Tobago
Chile New Zealand Tuvalu
Colombia Nicaragua Ukraine (b)
Costa Rica North United Arab
Dominica Macedonia (b) Emirates
El Salvador Palau
Georgia (b)
United States
Panama Uruguay
Grenada Paraguay Vanuatu
Guatemala Peru
Vatican City
Honduras Russian Venezuela
Israel Federation (a)
(a) Russian nationals may enter Slovenia without a visa only if they hold a permanent visa for Austria, Belgium, Denmark, France, Finland, Greece, Iceland, Ireland, Italy, Liechtenstein, Luxembourg, Germany, the Netherlands, Norway, Portugal, Spain, Sweden, Switzerland or the United Kingdom and if such visa has been valid for at least three months as of the date of crossing the Slovenian border.
(b) The rule applies only to holders of biometrical passports.
(c) The rule applies to the successors of the former Netherlands Antilles.
(d) Holders of Serbian passports issued by the Serbian Coordination Directorate are excluded.
Holders of diplomatic and business passports from the following jurisdictions may also enter Slovenia without visas for specified durations (up to three months or 90 days).
Albania Egypt
South Africa
Azerbaijan Indonesia Thailand
Bolivia Jamaica Tunisia
Bosnia and Kazakhstan Türkiye
Herzegovina Maldives
China Mainland Peru
Ukraine*
United States
A foreign national who establishes a company in Slovenia and intends to run the business as a founder must obtain a personal single permit for self-employment before registering the company.
Employers from EU Member States must register job positions at the employment office for persons who are seconded to a subsidiary or branch office in Slovenia. No single permits are required for such persons, but such work needs to be registered at the Employment Service of Slovenia. If a foreigner is not from an EU Member State, he or she must obtain a single permit.
The EU Blue Card is introduced for highly qualified employee migrants and entitles its holder to reside and work in the territory of an EU Member State.
Workers that are seconded to work in Slovenia must be employed by the seconding company for at least one year before the secondment. This applies to all types of secondments, such as cross-border services, movement within a group of companies and seasonal work.
Citizens of the EU do not need single permits to work in Slovenia. However, the foreign entity must register them at the National Employment Office, specifying where and over what time period the individual will be working.
Because the application process for work permits is timeconsuming, applications should be submitted to the appropriate authorities at least two months before the intended start date of employment. Each employment of a foreign national must be registered at the employment office. For EU citizens whose work need only be registered and no single permit is required, the procedure is shorter and simplified, yet it should be completed prior to the start of work.
H. Residence permits
Temporary residence permits. Temporary residence permits are issued with work permits (that is, single residence and work permits) or independently by the Regional Department of Internal Affairs for a period of the intended stay in Slovenia, up to five years (or less if the passport expires before then) in the case of an EU citizen. To apply for a temporary residence permit, the applicant must prove the following:
• The length of his or her intended stay in Slovenia
• Adequate means of support
• Arrangement for health insurance
A foreign person must indicate one of the prescribed reasons for his or her residence in Slovenia, such as employment, work, family reunion or study.
The application for a first residence permit must be filed with the Slovenian embassy in the country of permanent residence. An application for a residence permit for seasonal work can be filed by a foreigner with the Slovenian embassy in a foreign country or by his or her employer in Slovenia or with the embassy abroad. The same application process applies with respect to cross-border services.
Forced heirship. Under Slovenian inheritance law, a specified percentage of a deceased’s estate passes to a surviving spouse and children, regardless of the provisions of any will.
Driver’s permits. Foreign individuals who possess valid driver’s licenses in their home countries may drive vehicles in Slovenia for a period up to 12 months after taking up residence in Slovenia. However, citizens of EU countries may use their home country driver’s licenses during the entire length of their stays in Slovenia without applying for Slovenian licenses. Foreign individuals may apply for a Slovenian driving license within two years after the date of entry into Slovenia. However, even if an individual applies for a Slovenian driver’s license within two years, he or she may not drive in Slovenia with his or her home country driver’s license after the 12-month grace period.
A Slovenian driver’s license may be issued if the applicant submits the application, results of a medical examination, valid foreign driver’s license and a fee. The foreign driver’s license is sent to the applicant’s home country and may be returned to the foreign individual when he or she returns to his or her home country.