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Slovenia: Personal Taxation

Residence and Liability for Taxation

The Personal Income Tax Act stipulates that residents of Slovenia are liable to pay income tax on their worldwide income. Non-residents pay income tax only on the income arising in Slovenia. The definition of income includes that derived from employment, rents or royalties. Note that the tax rate for income from rents and royalties differs from the rate for income from employment (see Slovenia Rates of Income Tax).

If an individual has a permanent residence in Slovenia, he or she is deemed to be a resident for income tax liability purposes. This also applies to Slovenians who are employed in another country or a former resident of Slovenia employed by an EU official body. If an individual is resident in Slovenia for more than 183 days in a taxable year, he or she is deemed to be resident and therefore liable to pay personal income tax.



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