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Measure Name
Date when measure came into force
Change in tax brackets and rates 2013/01/01
Various measures 2014/01/01
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Generic Tax Name Personal income tax
Tax name in the national language Dohodnina
Tax name in English Income tax
Member State SI-Slovenia
Tax in force since 1991/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Personal Income Tax Act (Zakon o dohodnini - ZDoh-2), Official gazzete of the Republic of Slovenia no. 13/11, 9/12 Odl.US: U-I-18/11-10, 24/12, 30/12, 40/12-ZUJF, 71/12 Odl.US: U-I-76/11-15, 75/12, 94/12, 52/13 Odl.US: U-I-147/12-18, 96/13, 29/14 Odl. US: U-I-175/11-12 ,50/14, 85/14-ZUJF-B, 23/15.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of the Republic of Slovenia.

 
Taxpayers
Domestic-source income of non-residents is Taxed
Not Taxed
Comments

Non - residents are liable to income tax on income derived in Slovenia.


Employment incomes of married couples are Taxed jointly
Taxed separately
Comments


Comments

An individual - resident of Slovenia is taxed on worldwide income and an individual - non-resident is taxed on income with source in Slovenia.

 
Tax object and basis of assessment
As general rule, taxable income under personal income tax includes























Comments

Income considered Domestic income
Worldwide income (subject to double-tax relief)
Comments

Benefits in kind
The following benefits in kind are usually (partially or fully) taxable












Comments


Comments

 

 
Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:





Comments

Deductions from the tax base
The following items are usually (partially or fully) deductible

















Comments

Allowances
The basic yearly allowance for an individual amounts to: 3,302.70  EUR/National currency
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child 2,436.92  EUR/National currency
Additional allowance for 2nd child 212.32  EUR/National currency
Additional allowance for 3rd child 1,981.62  EUR/National currency
Additional allowance for additional child 1,769.30  EUR/National currency
Additional allowance for old age dependents 2,436.92  EUR/National currency
Comments

General allowance:

  • 6,519.82 EUR for residents with active income up to 10,866.37 EUR,
  • 4,418.64 EUR for residents with active income more than 10,866.37 EUR and up to 12,570.89 EUR,
  • 3,302.70 EUR for resident with active income more than 12,570.89 EUR.

 Personal allowances:

  • Disabled person’s allowance: 17,685.84 EUR if the resident is a disabled person;
  • Independent artists, journalists and sportsmen: a special deduction of 15% of their revenues (up to 25,000.00EUR of revenues);
  • Student allowance: 2,477.03 EUR for income earned by pupils or students for temporary work done on the basis of a referral issued by a special organization dealing with job-matching services for pupils and students.

Family allowances:

Granted to residents who are supporting their family members, as follows:

  1. for the first maintained child 2,436.92 euros annually;
  2. for a maintained child that needs special care 8,830.00 euros annually;
  3. for every other maintained family member 2,436.92 euros annually.

For each additional maintained child, the relief for the first child shall be increased as follows:

  1. for the second maintained child by 212.32 euros annually,
  2. for the third maintained child by 1,981.62 euros,
  3. for the fourth maintained child by 3,750.93 euros,
  4. for the fifth maintained child by 5,520.22 euros,
  5. for the sixth and all additional maintained children by 1,769.30 euros relative to the level of relief for the preceding maintained child.

Special allowance for voluntary additional pension insurance payments:

  • deduction for premiums paid by a resident to the provider of a pension plan based in Slovenia or in an EU Member State according to a pension plan that is approved and entered into a special register but limited to a sum equal to 24% of the compulsory contribution for compulsory pension and disability insurance for the taxpayer, or 5,844% of the taxpayer’s pension, and no more than 2,819.09 EUR annually.

Self-employed may claim additional allowances (up to the amount of the taxable base):

  • allowance for investment: a self-employed can use the reduced tax base in the amount of 40% of the amount invested in equipment or intangible assets in the tax period of investment.
  • allowance for investment in research and development: aself-employed can use the reduced tax base in the amount of 100% of the amount invested (but only up to the taxable base) in research and development.   
  • allowance for employing disabled persons: if a self-employed employs disabled persons under the act regulating the vocational rehabilitation and employment of disabled persons may claim a reduction in the taxable base in the amount of 50% of the salaries of such persons but not exceeding the amount of the taxable base, while a taxpayer that employs disabled persons with 100% physical disability or deaf persons may claim a reduction in the taxable base in the amount of 70% of the salaries of such persons but not exceeding the amount of the taxable base. If a taxpayer employs disabled persons above the prescribed quota, their disability not being a consequence of a workplace injury or occupational disease at the same employer, may claim a reduction in the taxable base in the amount of 70% of the salaries of such persons but not exceeding the amount of the taxable base.
  • a tax relief for employment is granted to a taxpayer that employs a person under the age of  26 or a person above the age of 55 who has been prior to employment at least six months registered as unemployed with the Employment Service of the Republic of Slovenia and has not been employed with this taxpayer or his/her associated enterprise for the last 24 months. Such taxpayer may claim a reduction of the tax base by 45% of the person`s salary (only up to the amount of the tax base).
  • allowance for disabled self-employed: a disabled self-employed may claim a reduction in the taxable base in the amount of 30% or 60% (depends on the level of disability) of average monthly salary in Slovenia for each month of performance of business.
  • allowance for payments to apprentices: if a taxpayer by a teaching agreement employs an apprentice or a student for performing practical work in a professional education, may claim a reduction in the taxable base in the amount of the salary paid, but not exceeding 20% of the average monthly salary in Slovenia for every month of performing practical work and every individual person who takes place in such professional education.
  • allowance for additional pension insurance payments: a taxpayer employer that finances a pension plan of collective insurance and fulfils the conditions from Pension and Disability Insurance Act may claim a reduction in the taxable base for premiums for voluntary supplementary pension insurance paid in full or in part for the benefit of insured employees to a pension plan provider with a principal office in Slovenia or in an EU member state according to a pension plan approved and entered into a special register in accordance with the regulations regulating voluntary supplementary pension and disability insurance for the year in which the premiums were paid, but not exceeding an amount equal to 24% of the compulsory contributions for pension and disability insurance for an insured employee, and no more than 2,819.09 EUR annually, but not exceeding the amount of the taxable base for the tax period.
  • allowance for donations: a self-employed may claim a reduction in the taxable base for amounts paid in cash and in kind for humanitarian, disabled, charitable, scientific, educational, medical, sports, cultural, ecological and religious purposes, for payments made to residents of Slovenia or residents who are state members of EU or EEA (however excluding the Principality of Liechtenstein) and are established under special regulations for performance of such activities and up to an amount equivalent to 0.3% (in some cases an addtitional reduction of 0.2%) of the taxpayer’s taxable revenue in the current tax period. A taxpayer may also claim a reduction in the taxable base for amounts paid in cash and in kind to political parties and representative trade unions up to an amount equivalent to three times the average monthly salary per employee of the taxpayer in the current tax period. The cumulative total of allowances may not exceed the amount of the taxable base.

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:

















Comments

Taxpayers receiving pensions (and some other benefits) paid by Pension and disability insurance fund of the Republic of  Slovenia are offered a tax credit in the amount of 13.5% of pension received.


Losses
Losses can be
Carried-forward for Indefinite
 Years
Carried-back for Indefinite
 Years
Transferred to spouse or partner
Comments

Losses from previous tax periods may be covered only to a limited extent. The taxable amount may be reduced at the expense of losses from previous periods to a maximum of 50% of the tax base.


Exemptions
The following income is exempted from income tax























Comments


Comments

 

 
Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)
Bracket 1 From  0.00  EUR/Natcur
To  8,021.34  EUR/Natcur
Rate: 16.00 %
Bracket 2 From  8,021.34  EUR/Natcur
To  18,960.28  EUR/Natcur
Rate: 27.00 %
Bracket 3 From  18,960.28  EUR/Natcur
To  70,907.20  EUR/Natcur
Rate: 41.00 %
Bracket 4 From  70,907.20  EUR/Natcur
To   EUR/Natcur
Rate: 50.00 %
Comments

Bracket 4 is set only for the years 2013, 2014 and 2015.

Income from employment, income from business activities, income from primary agricultural and primary forestry business and from the transfer of property rights and other income is taxed on synthetical basis under progressive tax rates.   

Tax on income from capital (on interest, dividends and capital gains) and from renting out property is paid according to a flat income tax rate. The tax rate on dividends, interest and income on renting out property is 25%. The tax rate for capital gains depends on the holding period: 25% for a holding period of up to 5 years, 15% for a holding period from 5 to 10 years, 10% for a holding period from 10 to 15 years, 5% for a holding period from 15 to 20 years and 0% for a holding period greater than 20 years.

Under certain conditions personal business income up to 100,000 EUR may be taxed on a scheduled basis using a lump-sum deduction regime (the tax base is determined on the basis of lump-sum costs accounting for 80% of income). The tax rate is 20%. The tax is treated as a final tax for residents and non-residents alike.


Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Special surcharges
There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Separate taxation
Separate taxation applies to the following items: Employment income
Income from business or self-employed activities
Income from sport and entertainment activities
Benefits in kind (company car, meal cheques, etc)
Pension income
Owner-occupied immovable property
Dividends 25.0 %
Interests from government bonds
Interests from corporate bonds
Interests from special saving accounts 25.0 %
Interests from deposits 25.0 %
Royalties
Income from renting immovable property 25.0 %
Income from renting movable property
Capital gains on immovable property 25.0 %
Capital gains on movable property
Inheritance
Annuities from life insurance
Prizes and awards
Scholarships
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities
Comments

Dividends, interest, rental income and capital gains are taxed at a flat rate. The tax rate for dividends, interest and rental income is 25%. The tax rate for capital gains depends on the holding period: 25% for a holding period of up to 5 years, 15% for a holding period from 5 to 10 years, 10% for a holding period from 10 to 15 years, 5% for a holding period from 15 to 20 years and a tax exemption for a holding period greater than 20 years.

Under certain conditions personal business income may be taxed on a sceduled basis using a lump-sum deduction regime:

  • if revenues determined according to accounting principles do not exceed 50,000 euros in the previous tax year, or
  • if revenues determined according to accounting principles do not exceed 100,000 euros in the previous tax year and taxpayer employs one person for full time for at least 5 months.

The tax base assessment shall include revenues recognised for tax purposes and lump-sum expenses amounting to 80% of these revenues. The tax rate is 20%. Under lump-sum tax regime no allowances or deductions can be claimed by the taxpayer.


Withholding taxes
The tax is withheld when paid to residents on: Dividends: 25.00 %
Final Creditable
Interests from governments bonds: 0.00 %
Final Creditable
Interests from corporate bonds: 0.00 %
Final Creditable
Interests from special saving accounts: 25.00 %
Final Creditable
Interests from deposits: 25.00 %
Final Creditable
Comments


Comments
 
Tax due date

Advance tax is paid during the tax year when income is received; either withheld by payer of income or paid by taxpayer within 30 days after the written order, based on the return of taxpayer, is received. On yearly basis, any additional tax is paid or overdue tax is returned within 30 days after the yearly written order is received. For non-residents and for income from capital, rental income, regardless of residency of receiver, tax paid during the year is final tax (except for capital gains of residents and certain interest, which have to be filed). Special rules apply to income from agriculture and forestry and to business income.

 
Tax collector

Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51aa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,762.50 EUR 4.90
2011 1,829.50 EUR 4.96
2010 1,822.40 EUR 5.03
2009 1,790.90 EUR 4.95
2008 1,790.20 EUR 4.72
2007 1,588.30 EUR 4.52
2006 1,583.50 EUR 5.02
2005 1,487.00 EUR 5.09
2004 1,495.10 EUR 5.39
2003 1,391.90 EUR 5.29
2002 1,281.30 EUR 5.12
2001 1,158.40 EUR 4.98
2000 1,017.70 EUR 4.64
1999 901.00 EUR 4.25
1998 795.70 EUR 4.03
1997 744.60 EUR 4.07
1996 659.00 EUR 3.89
1995 561.10 EUR 3.45

Comments