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 5,500 + (18,761.40 - 1.17259 x total income) 16,000 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. The relief is recognised 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 For a child who needs special care and custody 9,777 For a second child 2,933 For a third child 4,892 For a fourth child 6,851 For a fifth child 8,810 For any further child on top of the amount of allowance for previous child 1,959
- 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.