Slovenia

Individual - Deductions

Last reviewed - 30 January 2023

Personal allowances

Allowances that may be taken into consideration when calculating PIT obligations of Slovene tax resident individuals on active income (i.e. income from employment, income from business activity, income from agriculture and forestry, income from letting property or transfer of property rights, and other income) for 2023 are:

  • General allowance for residents as presented below:

    Total income (EUR) General allowance (EUR)
    Over Not over
    16,000.00 5,500 + (18,761.40 - 1,17259 x total income)
    16,000.00 and above 5,000
  • Personal allowance for a resident who is 100% disabled: EUR 18,188.61. 
  • Special personal allowance for a resident who is still studying and has a recognised status of a student: EUR 3,500. 
  • The special tax relief for a resident, recipient of income from an employment relationship, up to the age of 29, amounts to EUR 1,300.00. The relief is recognized on an annual basis, proportionally to the number of months of employment in the tax year, taking into account each full month of employment.
  • Special allowance for dependent family members:

    Dependent family members

    Annual tax allowance (EUR)

    For one child or any other dependent family member 2,698.00
    For a child who needs special care and custody 9,777.00
    For a second child 2,933.00
    For a third child 4,892.00
    For a fourth child 6,851.00
    For a fifth child 8,810.00
    For any further child on top of the amount of allowance for previous child 1,959.00
  • Allowance for additional pension insurance: Maximum up to the amount that is equal to 24% of the compulsory contributions for pension and disability insurance, or 5.844% of the insured person's pension, and not more than EUR 2,903.66 per year.
  • Allowances for non-residents who are residents of EU or European Economic Area (EEA) member states. If at least 90% of personal income is taxable in Slovenia and respective income is exempt from taxation in the country of residency, a non-resident may claim allowances above.