If you already know the criteria for tax residency in the Republic of Slovenia, just proceed to the selection of the object of taxation relevant to you. Or read below for details on the 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 referred to as the Law):

• 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.

If during the tax year any of the above conditions is met, the person will be recognized as a tax resident at any time of the corresponding year. At the same time, the tax year coincides with the calendar year (Article 15 of the Law).
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 the Law):
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.
An individual who stays in Slovenia solely for study or medical treatment is also not a resident.
There are features of recognition of a Slovenian civil servant as a tax resident, a detailed description can be found in the Law (link above).

Recognition of an individual as a tax resident of Slovenia does not depend on his citizenship.

The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.
Slovenian tax residency criteria are described by the OECD in English here.

Whether or not you meet the criteria for being a Slovenian tax resident, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

Depending on the period of stay of an individual in the territory of Slovenia, a person may cease to be a tax resident of Slovenia or, conversely, become one. Since tax residency is determined on the basis of the criteria listed above for the calendar year and for the entire year, the tax status does not change during the year.

Changing the tax status is relevant primarily in a situation where the tax is calculated and paid by the tax agent, since he pays the tax as income is paid.

Since the procedure for calculating income tax depends on the type of income of an individual, therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a particular income.

So, if you are a tax resident of Slovenia or have income from special regime activities in Slovenia or property in Slovenia, then go to the page for selecting the object of taxation relevant to you.

Whether or not you meet the criteria for being a Slovenian tax resident, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.