Slovenia

Individual - Deductions

Last reviewed - 04 August 2020

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 2020 are:

  1. General allowance for residents as presented below:
    Total income (EUR) General allowance (EUR)
    Over Not over
    13,316.83 3,500.00 + (18,700.38 - 1.40427 x total income)
    13,316.83 and above 3,500.00
  1. Personal allowance for a resident who is 100% disabled: EUR 17,658.48.
  2. Special personal allowance for a resident who is still studying and has a recognised status of a student: EUR 3,500.00 (same as general allowance).
  3. Special allowance for dependent family members:

    Dependent family members Annual tax allowance (EUR)
    For one child or any other dependent family member 2,436.92
    For a child who needs special care and custody 8,830.00
    For a second child 2,649.24
    For a third child 4,418.54
    For a fourth child 6,187.85
    For a fifth child 7,957.14
    For any further child on top of the amount of allowance for previous child 1,769.30
  1. 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 2,819.09 per year.
  2. 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.