Payroll taxes from an employer in Slovenia
Personal income taxation is regulated by the Income Tax Act (Zakon
o dohodnini - ZDoh-2, hereinafter - Law 1) and the Tax Procedure Law (Zakon o davčnem postopku - ZDavP-2, hereinafter - Law 2). Under the general taxation system, income tax (PIT) is levied.
The procedure for paying PIT from income under an employment contract depends on three main factors:
- place of employment (on the territory of Slovenia or abroad);
- the status of the employer (whether the employer is recognized as a tax agent);
- the tax status of the employee (whether the individual receiving income is recognized as a tax resident in Slovenia).
Compensation for performing work duties in Slovenia is income from sources in Slovenia (para. 9 of Law 1). And remuneration for performing work duties outside Slovenia is income from sources outside Slovenia. At the same time, the place of performance of labor duties is determined not at the location of the employer, but at the place of work of the employee himself, taking into account the terms of his employment contract.
In addition, remuneration from employment is recognized as income from a source in Slovenia, if the corresponding expenses are taken into account in the expenses of the employer - a Slovenian organization or in the expenses of a foreign organization that is a taxpayer in Slovenia (Article 10 of Law 1).
Therefore, when working for a Slovenian employer, even if the work is actually performed outside of Slovenia, the salary received is recognized as income from a Slovenian source.
Recognition of wages as income from sources in Slovenia or income from sources outside Slovenia affects the procedure for taxation with income tax.
As a general rule, regardless of the place of employment, the Slovenian employer is recognized as a tax agent in relation to the income of employees - both tax residents and non-residents. The tax agent must calculate, withhold and pay to the budget of the PIT (Articles 123-125 of Law 1, Article 281 of Law 2).
At the same time, a foreign organization that has a branch or representative office or other subdivision subject to tax registration in Slovenia may also be recognized as a tax agent.
Procedure for declaring and paying tax
The tax period for the taxpayer is a calendar year (Article 15 of Law 1).
As a general rule, if there is only income from employment for a Slovenian employer and if tax deductions do not apply, then the submission of a tax return by the employee is not required (Articles 123-125 of Law 1).
In Slovenia, the calculation of income tax from a salary from a Slovenian employer is carried out in 3 stages (Article 288 of Law 2):
1) employers submit declarations on the provisional calculation of tax and advance payments during the year;
2) the tax authority makes a decision on the amount of advance payments during the year, and also carries out an informative tax calculation based on the results of the year;
3) actual income and actual income tax are determined according to the data of an informative calculation of the tax authority in the absence of objections from the taxpayer (or based on the results of such objections, including when declaring tax deductions).
As a general rule, the employer must submit to the tax authority a declaration on the preliminary calculation of the taxpayer by the 15th day of the next month (Article 288 of Law 2). The tax authority decides on the amount of advance payments within 15 days from the date of submission of the declaration (Article 291 of Law 2).
The employer must transfer the withheld tax to the budget no later than 5 days after the payment of income (Article 283 of Law 2).
The actual PIT is determined by the tax authority in an informative calculation, which must be sent to the taxpayer no later than May 31 of the next year. At the same time, a resident taxpayer has the right to file objections to such a calculation within 15 days after receipt by submitting an additional informative calculation, which is recognized as a taxpayer's declaration. In the event that an informative calculation has not been received from the tax authority, the taxpayer must independently submit a declaration before July 31 (Article 267 of Law 2).
Tax calculation
The amount of income received under an employment contract is subject to reduction by the amount of mandatory social contributions made by the employee (Article 41 of Law 1).
For the purposes of taxation of the PIT, a number of exemptions from taxation and benefits are provided, in particular (Articles 39, 44, 65 of Law 1):
It also provides for a reduction in the tax base in connection with the hiring of young workers (up to 29 years old) and workers of pre-retirement age (over 55 years old) or deficit workers (according to the list of the Ministry of Labor of the country) - the tax base is reduced within 24 months by 45% of the wages of such workers. And when hiring persons under the age of 25, for whom this is the first job, the deduction is 55% of the salary of such persons (Article 61a of Law 1).
The amount of income received minus applicable tax deductions is referred to as the net tax base. The tax rate to be applied depends on the amount of the net tax base (income - for the purposes of determining the tax rate) (Article 119 of Law 1).
Income from employment is taxed at the following tax rates, regardless of the tax status of both the employee and the employer (Article 122 of Law 1):
From the salary of employees in Slovenia (both residents and non-residents) social contributions are withheld, the total percentage for calculating which is 22.1%. See below for details.
The following describes the features of the taxation of the PIT of wages, depending on the tax status of an individual. A summary of the criteria for tax residency in Slovenia is also provided.
o dohodnini - ZDoh-2, hereinafter - Law 1) and the Tax Procedure Law (Zakon o davčnem postopku - ZDavP-2, hereinafter - Law 2). Under the general taxation system, income tax (PIT) is levied.
The procedure for paying PIT from income under an employment contract depends on three main factors:
- place of employment (on the territory of Slovenia or abroad);
- the status of the employer (whether the employer is recognized as a tax agent);
- the tax status of the employee (whether the individual receiving income is recognized as a tax resident in Slovenia).
Compensation for performing work duties in Slovenia is income from sources in Slovenia (para. 9 of Law 1). And remuneration for performing work duties outside Slovenia is income from sources outside Slovenia. At the same time, the place of performance of labor duties is determined not at the location of the employer, but at the place of work of the employee himself, taking into account the terms of his employment contract.
In addition, remuneration from employment is recognized as income from a source in Slovenia, if the corresponding expenses are taken into account in the expenses of the employer - a Slovenian organization or in the expenses of a foreign organization that is a taxpayer in Slovenia (Article 10 of Law 1).
Therefore, when working for a Slovenian employer, even if the work is actually performed outside of Slovenia, the salary received is recognized as income from a Slovenian source.
Recognition of wages as income from sources in Slovenia or income from sources outside Slovenia affects the procedure for taxation with income tax.
As a general rule, regardless of the place of employment, the Slovenian employer is recognized as a tax agent in relation to the income of employees - both tax residents and non-residents. The tax agent must calculate, withhold and pay to the budget of the PIT (Articles 123-125 of Law 1, Article 281 of Law 2).
At the same time, a foreign organization that has a branch or representative office or other subdivision subject to tax registration in Slovenia may also be recognized as a tax agent.
Procedure for declaring and paying tax
The tax period for the taxpayer is a calendar year (Article 15 of Law 1).
As a general rule, if there is only income from employment for a Slovenian employer and if tax deductions do not apply, then the submission of a tax return by the employee is not required (Articles 123-125 of Law 1).
In Slovenia, the calculation of income tax from a salary from a Slovenian employer is carried out in 3 stages (Article 288 of Law 2):
1) employers submit declarations on the provisional calculation of tax and advance payments during the year;
2) the tax authority makes a decision on the amount of advance payments during the year, and also carries out an informative tax calculation based on the results of the year;
3) actual income and actual income tax are determined according to the data of an informative calculation of the tax authority in the absence of objections from the taxpayer (or based on the results of such objections, including when declaring tax deductions).
As a general rule, the employer must submit to the tax authority a declaration on the preliminary calculation of the taxpayer by the 15th day of the next month (Article 288 of Law 2). The tax authority decides on the amount of advance payments within 15 days from the date of submission of the declaration (Article 291 of Law 2).
The employer must transfer the withheld tax to the budget no later than 5 days after the payment of income (Article 283 of Law 2).
The actual PIT is determined by the tax authority in an informative calculation, which must be sent to the taxpayer no later than May 31 of the next year. At the same time, a resident taxpayer has the right to file objections to such a calculation within 15 days after receipt by submitting an additional informative calculation, which is recognized as a taxpayer's declaration. In the event that an informative calculation has not been received from the tax authority, the taxpayer must independently submit a declaration before July 31 (Article 267 of Law 2).
Tax calculation
The amount of income received under an employment contract is subject to reduction by the amount of mandatory social contributions made by the employee (Article 41 of Law 1).
For the purposes of taxation of the PIT, a number of exemptions from taxation and benefits are provided, in particular (Articles 39, 44, 65 of Law 1):
- preferential meals during work, the use of places of recreation and entertainment at the expense of the employer and other similar benefits (provided that they are provided to all employees on the same terms);
- payment for additional education and training related to the activities of the employer;
- provision by the employer of parking spaces, computer and communication equipment;
- gifts worth up to €42 given in December to children of employees under the age of 15;
- insurance premiums for voluntary pension and disability insurance paid by an employer to an insurance company in Slovenia or from another EU country, but not more than 24% of insurance premiums for compulsory pension and disability insurance or € 2,390 per year (this limit is subject to annual indexation );
- reimbursement of transportation expenses for trips to and from work, as well as expenses in connection with business trips, within the established limits;
- anniversary bonus for the total length of service or for the total length of service with the last employer;
- severance pay upon termination of the employment contract, paid in accordance with the established procedure, but not more than 10 times the average salary in Slovenia;
- bonuses to employees no more than twice per calendar year, paid under the terms of a collective agreement and within the limits of the average salary in Slovenia.
It also provides for a reduction in the tax base in connection with the hiring of young workers (up to 29 years old) and workers of pre-retirement age (over 55 years old) or deficit workers (according to the list of the Ministry of Labor of the country) - the tax base is reduced within 24 months by 45% of the wages of such workers. And when hiring persons under the age of 25, for whom this is the first job, the deduction is 55% of the salary of such persons (Article 61a of Law 1).
The amount of income received minus applicable tax deductions is referred to as the net tax base. The tax rate to be applied depends on the amount of the net tax base (income - for the purposes of determining the tax rate) (Article 119 of Law 1).
Income from employment is taxed at the following tax rates, regardless of the tax status of both the employee and the employer (Article 122 of Law 1):
- 16% (income up to €8,755);
- 26% (income over €8,755 up to €25,750);
- 33% (income over €25,750 up to €51,500);
- 39% (income over €51,500 up to €74,160);
- 50% (income over €74,160).
From the salary of employees in Slovenia (both residents and non-residents) social contributions are withheld, the total percentage for calculating which is 22.1%. See below for details.
The following describes the features of the taxation of the PIT of wages, depending on the tax status of an individual. A summary of the criteria for tax residency in Slovenia is also provided.
Slovenian tax residency criteria
As a general rule, persons are recognized as tax residents if any of the following conditions are met (Article 6 of the Income Tax Law - Zakon o dohodnini, ZDoh-2, hereinafter - Law 1):
There is an exception to the general rule, according to which a person is recognized as a non-resident if all of the following conditions are met (Article 7 of Law 1):
1) residence in Slovenia solely for the purpose of employment as a foreign expert for work for which there are not enough suitable personnel in Slovenia;
2) was not a resident at any time during the five years prior to arrival in Slovenia;
3) is not the owner of real estate in Slovenia;
4) will stay in Slovenia for a total of less than 365 days in two consecutive tax years.
Recognition of an individual as a tax resident of Slovenia does not depend on his citizenship.
- has an officially registered permanent place of residence in Slovenia;
- has his usual place of residence or center of his personal and economic interests in Slovenia, or stays in Slovenia for a total of more than 183 days at any time during the tax year.
There is an exception to the general rule, according to which a person is recognized as a non-resident if all of the following conditions are met (Article 7 of Law 1):
1) residence in Slovenia solely for the purpose of employment as a foreign expert for work for which there are not enough suitable personnel in Slovenia;
2) was not a resident at any time during the five years prior to arrival in Slovenia;
3) is not the owner of real estate in Slovenia;
4) will stay in Slovenia for a total of less than 365 days in two consecutive tax years.
Recognition of an individual as a tax resident of Slovenia does not depend on his citizenship.
So, taking into account your actual tax status (the status of your employee), click on the appropriate button below to familiarize yourself with the specifics of paying PIT by a tax agent or employee, including when changing tax status (resident / non-resident) during the year.
You can also see the visual taxation scheme at the bottom of this page.
Taxation of wages of a tax resident of Slovenia
Income from an employment contract of a Slovenian tax resident is taxable in the performance of employment duties both in Slovenia and outside Slovenia.
It is also provided that work for a Slovenian employer is recognized as income from a source in Slovenia (art. 10 of Law 1). Therefore, if you work for a Slovenian employer (including the Slovenian branch of a foreign organization), but perform work duties outside of Slovenia, then your income will be taxed in Slovenia, even if you are a tax non-resident of Slovenia.
For tax residents of Slovenia, tax deductions are provided, the amount of which is regularly indexed (Article 127 of Law 1):
- + €166 per year (+ €235 - in 2023) for the second child;
- + €1680 per year (+ €1959 - in 2023) for the third child;
- + €3180 per year (+ €1959 - in 2023) for the fourth child;
- + €4680 per year (+ €1959 - in 2023) for fifth child
- + €1500 per year (+ €1959 - in 2023) for the sixth and subsequent child;
- €2066 per year (€2698 - in 2023) for another dependent family member.
As mentioned above, the actual PIT is determined by the tax authority in an informative calculation, which must be sent to the taxpayer no later than May 31 of the next year. At the same time, a resident taxpayer has the right to file objections to such a calculation within 15 days after receipt by submitting an additional informative calculation, which is recognized as a taxpayer's declaration. In the event that an informative calculation has not been received from the tax authority, the taxpayer must independently submit a declaration before July 31 (Article 267 of Law 2).
It is also provided that work for a Slovenian employer is recognized as income from a source in Slovenia (art. 10 of Law 1). Therefore, if you work for a Slovenian employer (including the Slovenian branch of a foreign organization), but perform work duties outside of Slovenia, then your income will be taxed in Slovenia, even if you are a tax non-resident of Slovenia.
For tax residents of Slovenia, tax deductions are provided, the amount of which is regularly indexed (Article 127 of Law 1):
- a standard deduction of €5,000 per year (Section 1, Article 111 of Law 1);
- an additional deduction for annual income up to €16,000 is determined by the formula €18,761.4 – 1.17259 x total income (Section 2, Art. 111 of Law 1);
- an additional deduction for persons under the age of 29 (including the year in which they turned 29) in the amount of €1,300 (art. 113 of Law 1);
- tax deduction for dependent family members. These are the employee's children, his spouse and parents. The deduction is granted in case of written notice to the employer (art. 287 of Law 2). The deduction for children depends on the number of children, as well as their age and other conditions (the deduction for the second and subsequent child is determined by adding a certain amount to the amount of the deduction established for the first child (Articles 114, 115 of Law 1):
- + €166 per year (+ €235 - in 2023) for the second child;
- + €1680 per year (+ €1959 - in 2023) for the third child;
- + €3180 per year (+ €1959 - in 2023) for the fourth child;
- + €4680 per year (+ €1959 - in 2023) for fifth child
- + €1500 per year (+ €1959 - in 2023) for the sixth and subsequent child;
- €2066 per year (€2698 - in 2023) for another dependent family member.
- a deduction for the expenses of an individual on voluntary pension insurance paid by an organization from Slovenia or another EU country, in the amount of not more than 24% of the amount of mandatory pension insurance contributions and not more than € 2390 per year. The deduction applies, among other things, if the contributions are paid by the employer (art. 117 of Law 1).
As mentioned above, the actual PIT is determined by the tax authority in an informative calculation, which must be sent to the taxpayer no later than May 31 of the next year. At the same time, a resident taxpayer has the right to file objections to such a calculation within 15 days after receipt by submitting an additional informative calculation, which is recognized as a taxpayer's declaration. In the event that an informative calculation has not been received from the tax authority, the taxpayer must independently submit a declaration before July 31 (Article 267 of Law 2).
If the tax was paid abroad
If you work abroad, you may be liable to pay tax in the relevant foreign country. A tax resident of Slovenia has the right to claim a deduction from income tax paid in Slovenia, the amount of tax paid abroad. Such a statement must be made in the tax return or as part of the objections to the informative calculation performed by the tax authority (Articles 273, 274 of Law 2).
To apply such a deduction, you will need documents issued by a foreign tax authority or a foreign tax agent confirming the payment of tax abroad. If by the time of filing objections to the informative calculation of the tax authority there are no necessary supporting documents, then the tax reduction can be declared later, but within 5 years after the relevant tax year (Article 274 of Law 2).
The amount of the foreign tax deduction cannot exceed the amount calculated on the basis of the norms and tax rates in force in Slovenia, as well as the amount calculated on the basis of the terms of the relevant double tax treaty (art. 137 of Law 1). In addition, if the amount of tax in Slovenia is less than the amount of the foreign tax deduction, then the difference is not returned to the taxpayer and is not carried over to other years (Article 140 of Law 1).
In this case, it is possible to deduct tax paid not only in the country with which Slovenia has concluded a DTT (art. 136 of Law 1).
It is necessary to take into account the provisions of Slovenia's double tax treaties (DTT).
To apply such a deduction, you will need documents issued by a foreign tax authority or a foreign tax agent confirming the payment of tax abroad. If by the time of filing objections to the informative calculation of the tax authority there are no necessary supporting documents, then the tax reduction can be declared later, but within 5 years after the relevant tax year (Article 274 of Law 2).
The amount of the foreign tax deduction cannot exceed the amount calculated on the basis of the norms and tax rates in force in Slovenia, as well as the amount calculated on the basis of the terms of the relevant double tax treaty (art. 137 of Law 1). In addition, if the amount of tax in Slovenia is less than the amount of the foreign tax deduction, then the difference is not returned to the taxpayer and is not carried over to other years (Article 140 of Law 1).
In this case, it is possible to deduct tax paid not only in the country with which Slovenia has concluded a DTT (art. 136 of Law 1).
It is necessary to take into account the provisions of Slovenia's double tax treaties (DTT).
Taxation of wages of a tax non-resident of Slovenia
Income under an employment contract of a tax non-resident is taxed when performing work duties in Slovenia.
It is also provided that work for a Slovenian employer is recognized as income from a source in Slovenia (art. 10 of Law 1). Therefore, if you work for a Slovenian employer (including the Slovenian branch of a foreign organization), but perform work duties outside of Slovenia, then your income will be taxed in Slovenia, even if you are a tax non-resident of Slovenia.
An organization paying income to a non-resident must provide the tax authority with information (full name, address and identification number in the country of residence) about the non-resident (Article 35 of Law 2).
For a tax non-resident of Slovenia working under an employment contract in Slovenia, the same tax exemptions are available as for a resident of Slovenia, however, as a general rule, tax deductions are not available (see above).
As a general rule, non-residents who work for an employer from Slovenia (including a branch of a foreign organization) do not have to submit a declaration.
Advance payments of income tax of a non-resident paid during the year are recognized as the final amount of PIT (Article 124 of Law 1). At the same time, a resident of another EU country can file a tax return if he claims tax benefits for residents of EU member states (Article 267 of Law 2).
It is also provided that work for a Slovenian employer is recognized as income from a source in Slovenia (art. 10 of Law 1). Therefore, if you work for a Slovenian employer (including the Slovenian branch of a foreign organization), but perform work duties outside of Slovenia, then your income will be taxed in Slovenia, even if you are a tax non-resident of Slovenia.
An organization paying income to a non-resident must provide the tax authority with information (full name, address and identification number in the country of residence) about the non-resident (Article 35 of Law 2).
For a tax non-resident of Slovenia working under an employment contract in Slovenia, the same tax exemptions are available as for a resident of Slovenia, however, as a general rule, tax deductions are not available (see above).
As a general rule, non-residents who work for an employer from Slovenia (including a branch of a foreign organization) do not have to submit a declaration.
Advance payments of income tax of a non-resident paid during the year are recognized as the final amount of PIT (Article 124 of Law 1). At the same time, a resident of another EU country can file a tax return if he claims tax benefits for residents of EU member states (Article 267 of Law 2).
Algorithm for paying PIT on income from an employer in Slovenia
* regardless of the tax status of the employee (resident or non-resident)
**check tax liabilities in the country of tax residence
If tax status has changed during the year
Since a person is recognized as a tax resident at any time of the year, if the criterion of tax residency is met, then, as a rule, the tax status does not change during the year.
For example, if at the beginning of the year income was received from a source outside Slovenia and at the time of receipt of income the person did not live in Slovenia, but at the end of the year the conditions for recognizing the person as a tax resident of Slovenia were met, then such income may be taxed in Slovenia.
Was a resident, became a non-resident
If an employee is recognized as a non-resident within a year, then his income is subject to income tax in Slovenia only when performing labor functions on the territory of Slovenia or when working for a Slovenian employer (including a Slovenian branch of a foreign organization). The income of a non-resident when working outside of Slovenia for a foreign employer is not subject to taxation in Slovenia.
If the taxpayer leaves the territory of Slovenia before May 31 of the year following the tax year (the date in which the tax authority sends an informative tax calculation) and ceases to be a resident, then he must file a declaration before he leaves Slovenia (Article 269 of Law 2) .
Was a non-resident, became a resident
If an employee was a non-resident, but became a resident of Slovenia due to the time spent in Slovenia or at the place of residence, then his income will be taxed in Slovenia, regardless of the place of performance of labor functions.
For example, if at the beginning of the year income was received from a source outside Slovenia and at the time of receipt of income the person did not live in Slovenia, but at the end of the year the conditions for recognizing the person as a tax resident of Slovenia were met, then such income may be taxed in Slovenia.
Was a resident, became a non-resident
If an employee is recognized as a non-resident within a year, then his income is subject to income tax in Slovenia only when performing labor functions on the territory of Slovenia or when working for a Slovenian employer (including a Slovenian branch of a foreign organization). The income of a non-resident when working outside of Slovenia for a foreign employer is not subject to taxation in Slovenia.
If the taxpayer leaves the territory of Slovenia before May 31 of the year following the tax year (the date in which the tax authority sends an informative tax calculation) and ceases to be a resident, then he must file a declaration before he leaves Slovenia (Article 269 of Law 2) .
Was a non-resident, became a resident
If an employee was a non-resident, but became a resident of Slovenia due to the time spent in Slovenia or at the place of residence, then his income will be taxed in Slovenia, regardless of the place of performance of labor functions.
IMPORTANT
Insurance premiums are withheld from the salary of employees in Slovenia (both residents and non-residents) (Articles 8-14 of the Social Security Law):
Contributions are paid from those incomes under an employment contract that are subject to income tax, but not exceeding 5 average annual salaries. The calculation and payment of contributions has a number of other features.
Foreign workers also pay contributions. An exception is provided for when working abroad for a Slovenian employer, if such an employee is subject to compulsory social insurance in the respective country (Article 6 of the Law on Compulsory Social Insurance Contributions).
The minimum basis for calculating contributions is 60% of the average monthly salary in Slovenia (art. 144 of the Pension Insurance Law).
Working abroad for a Slovenian employer does not cancel the withholding of insurance premiums. When working abroad and / or for a foreign employer, it is possible to withhold social contributions in the respective country. However, they are not deductible from contributions paid in Slovenia (exceptions are possible).
The employer also pays insurance premiums at his own expense at the following rates:
At the same time, in order to stimulate employment for employers (including entrepreneurs), a part of insurance premiums from the salaries of newly hired employees under the age of 26 or mothers with children under 3 years of age (including foreign workers) will be refunded in the amount of 50% and 30%, respectively, for the first and second year of work (Article 157 of the Law on Pension Insurance).
Insurance premiums are withheld from the salary of employees in Slovenia (both residents and non-residents) (Articles 8-14 of the Social Security Law):
- pension and disability insurance contributions - 15.5%;
- mandatory health insurance contributions - 6.36%;
- contributions to parental care - 0.1%;
- unemployment insurance contributions - 0.14%.
Contributions are paid from those incomes under an employment contract that are subject to income tax, but not exceeding 5 average annual salaries. The calculation and payment of contributions has a number of other features.
Foreign workers also pay contributions. An exception is provided for when working abroad for a Slovenian employer, if such an employee is subject to compulsory social insurance in the respective country (Article 6 of the Law on Compulsory Social Insurance Contributions).
The minimum basis for calculating contributions is 60% of the average monthly salary in Slovenia (art. 144 of the Pension Insurance Law).
Working abroad for a Slovenian employer does not cancel the withholding of insurance premiums. When working abroad and / or for a foreign employer, it is possible to withhold social contributions in the respective country. However, they are not deductible from contributions paid in Slovenia (exceptions are possible).
The employer also pays insurance premiums at his own expense at the following rates:
- pension and disability insurance contributions - 8.85%;
- mandatory health insurance contributions - 6.56%;
- contributions for injuries and occupational diseases - 0.53%;
- contributions to parental care - 0.1%;
- unemployment insurance contributions - 0.06%.
At the same time, in order to stimulate employment for employers (including entrepreneurs), a part of insurance premiums from the salaries of newly hired employees under the age of 26 or mothers with children under 3 years of age (including foreign workers) will be refunded in the amount of 50% and 30%, respectively, for the first and second year of work (Article 157 of the Law on Pension Insurance).
It is necessary to take into account a number of changes in tax legislation, in particular the following.
A different progressive tax rate was in effect in 2022 (changes in bold):
16% (income up to €8,755);
26% (income over €8,755 up to €25,750);
33% (income over €25,750 up to €51,500);
39% (income over €51,500 up to €74,160);
45% (income over €74,160);
A special procedure for calculating the standard deduction for dependent family members was established for 2023.
An additional deduction for persons under the age of 29 in the amount of €1,300 has been introduced since 2023 (Section 6, Art. 113 of Law 1).
An additional deduction limit for the costs of voluntary pension insurance in the amount of €2,390 per year has been introduced since 2023 (clause 1, article 117 of Law 1).
Otherwise, the procedure described above is relevant both for the current tax period and for previous years.
A different progressive tax rate was in effect in 2022 (changes in bold):
16% (income up to €8,755);
26% (income over €8,755 up to €25,750);
33% (income over €25,750 up to €51,500);
39% (income over €51,500 up to €74,160);
45% (income over €74,160);
A special procedure for calculating the standard deduction for dependent family members was established for 2023.
An additional deduction for persons under the age of 29 in the amount of €1,300 has been introduced since 2023 (Section 6, Art. 113 of Law 1).
An additional deduction limit for the costs of voluntary pension insurance in the amount of €2,390 per year has been introduced since 2023 (clause 1, article 117 of Law 1).
Otherwise, the procedure described above is relevant both for the current tax period and for previous years.
Changes are not expected.
Using the buttons below, you can check whether the conditions for recognizing you as a tax resident in the country where you actually work remotely are met, and whether you have an obligation to pay tax on your salary in this country. Also find out if Slovenia has a double taxation treaty (DTT) and its conditions in relation to wages.