Taxation of individuals in Slovenia

List of taxes (fees) valid in Slovenia for individuals:

• Income tax;
• Contributions for compulsory pension insurance and disability insurance;
• Contributions for compulsory health insurance;
• Contributions for compulsory unemployment insurance;
• Contributions for parental care;
• Transport tax;
• Property tax.

As a rule, the tax status of an individual affects the taxation of his income in the case of income tax. However, in the case of special tax regimes, income may be taxed regardless of tax residency. Also, the taxation of property does not depend on the tax status. Select the category of objects of taxation that interests you.

As a rule, the global principle of taxation of income of tax residents is applied in Slovenia. That is, tax residents of Slovenia pay tax on income received from sources both in Slovenia and outside Slovenia (Article 5 of the Law). Tax non-residents pay tax only on income from sources in Slovenia (Article 5 of the Law). This principle is shown schematically below.

The procedure for determining the source of income has its own characteristics depending on the type of income. Select the income that is relevant to you below and find out the procedure for its taxation, taking into account your tax status (tax resident or non-resident), as well as the requirements of currency control when receiving such income.

Select the object of taxation you are interested in and familiarize yourself with the procedure for taxation in Slovenia.