Direct taxes - Personal Income Tax

    Generic part

    Personal income tax
    Dohodnina
    SI - Slovenia
    EUR
    Date
    Year
    1991/01/01
    2018/01/01
    2018/02/02 15:28:45

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    SI - Slovenia
    No Yes

    Taxpayers

    Who is liable for the tax?

    • Residents
    • Non-Residents

    Tax object and basis of assessment

    As general rule, taxable income under personal income tax includes

    • 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
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special saving accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on immovable property
    • 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

    Income considered for residents

    Domestic income
    Worldwide income (subject to double-tax relief)

    Domestic-source income of non-residents is

    Taxed
    Not Taxed

    Employment incomes of married couples are

    Taxed jointly
    Taxed separately

    Benefits in kind

    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation

    Deductions, Allowances, Credits, Exemptions

    Deductions from the tax base

    • Child care expenses
    • Educational expenses
    • Sport activities expenses
    • Medical expenses
    • Travel expenses
    • Interest on mortgages
    • Capital from mortgages
    • Interest from loans other than mortgages
    • Alimony obligations under law
    • Donations
    • Contributions to supplementary pension or health insurance
    • Contributions to life insurance funds
    • Investments in companies located in specific regions or active in specific businesses
    • Investments in eco-friendly or energy-efficient goods
    • Investment in IT materials or e-services
    • Membership fees to Unions
    • National, regional or local taxes

    Deduction for professional expenses, in particular for employees

    • No deduction
    • A lump-sum amount:
    • In percentage of income:
    10 %
    • Based on real expenses
    • Capped

    Deduction for professional expenses, in particular for self-employed

    • No deduction
    • A lump-sum amount:
    • In percentage of income:
    80 %
    • Based on real expenses
    • Capped

    Deduction for child care expenses

    • No deduction
    • A lump-sum amount:
    • In percentage of income:
    • Based on real expenses
    • Capped

    Allowances

      in EUR/National Currency or % of tax base
    3,302.7
    2,436.92
    212.32
    1,981.62
    1,769.3
    2,436.92

    Credits

      in EUR/National Currency or % of tax base
    13.5 %
    • Child care expenses
    • Educational expenses
    • Sport activities expenses
    • Medical expenses
    • Travel expenses
    • Interest on mortgages
    • Capital from mortgages
    • Interest from loans other than mortgages
    • Alimony obligations under law
    • Donations
    • Contributions to supplementary pension or health insurance
    • Contributions to life insurance funds
    • Investments in companies located in specific regions or active in specific businesses
    • Investments in eco-friendly or energy-efficient goods
    • Investment in IT materials or e-services
    • Membership fees to Unions
    • National, regional or local taxes

    Losses

    • Carried-forward for
    • Indefinite
    • Carried-back for
    • Indefinite
    • Transferred to spouse or partner

    Exemptions

    • 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
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special saving accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on immovable property
    • 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

    Rate(s) Structure

    Amount (from) Amount (to) Rate -
    0
    8,021.34
    16 %
    8,021.34
    20,400
    27 %
    20,400
    48,000
    34 %
    48,000
    70,907.2
    39 %
    70,907.2
    50 %


    Regional taxes

    • A lump-sum amount:
    • A percentage of income:
    • A tax surcharge:

    Local/municipal taxes

    • A lump-sum amount:
    • A percentage of income:
    • A tax surcharge:

    Special surcharges

    Surcharge

    • A lump-sum amount:
    • A percentage of income:
    • A tax surcharge:


    Separate taxation

    • 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 %
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special saving accounts
    25 %
    • Interests from deposits
    25 %
    • Royalties
    • Income from renting immovable property
    25 %
    • Income from renting movable property
    • Capital gains on immovable property
    25 %
    • 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

    Withholding taxes

    • Dividends
    25 %
    Final Creditable
    • Interests from government bonds
    0 %
    Final Creditable
    • Interests from corporate bonds
    0 %
    Final Creditable
    • Interests from special saving accounts
    25 %
    Final Creditable
    • Interests from deposits
    25 %
    Final Creditable

    Tax due date

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d51m
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    2,089.82
    5.1783 %
    14.0952 %
    2015
    1,980.88
    5.097 %
    13.9384 %
    2014
    1,879.82
    4.9991 %
    13.7157 %
    2013
    1,846.56
    5.0955 %
    13.8943 %
    2012
    2,040.5
    5.6561 %
    15.2655 %
    2011
    2,053.32
    5.5651 %
    15.1656 %
    2010
    2,016.82
    5.5633 %
    14.9806 %
    2009
    2,062.78
    5.7036 %
    15.6494 %
    2008
    2,177.53
    5.7377 %
    15.6784 %
    2007
    1,916.27
    5.4513 %
    14.7069 %
    2006
    1,782.09
    5.6465 %
    14.9987 %
    2005
    1,582.57
    5.4132 %
    14.263 %
    2004
    1,555.76
    5.609 %
    14.9846 %
    2003
    1,437.04
    5.4634 %
    14.6332 %
    2002
    1,320.34
    5.2707 %
    14.1829 %
    2001
    1,186.92
    5.1054 %
    13.8652 %
    2000
    1,038.72
    4.7379 %
    12.935 %
    1999
    901
    4.2485 %
    11.3941 %
    1998
    795.7
    4.0256 %
    10.9022 %
    1997
    744.6
    4.067 %
    11.2518 %
    1996
    659
    3.8937 %
    10.4563 %
    1995
    561.1
    3.4466 %
    8.9848 %

    Footnotes