Slovenia

Individual - Income determination

Last reviewed - 10 January 2020

PIT is levied on six different sources of income:

  • Personal income (i.e. salary, salary compensation, incentives, benefits and other income derived from employment, pensions, and income earned on the basis of a temporary service contract or some other basis).
  • Income from business activity.
  • Income from agriculture and forestry.
  • Income from letting property and transfer of property rights.
  • Income from capital (i.e. interest, dividends, and capital gains).
  • Other income (e.g. rewards, gifts, prize contest winnings, scholarships).

Capital gains and investment income

Capital gains, interest, dividends, and rental income are taxed at a flat rate of 27,50%. The tax rate on capital gains is decreased according to the length of the holding period: the tax rate is 20% for a holding period from five to ten years, 15% for a holding period from ten to 15 years, 10% for a holding period from 15 to 20 years, and 0% for a holding period greater than 20 years. The tax is treated as a final tax for residents and non-residents alike.

Interest derived from bank deposits with banks or savings banks registered in Slovenia or elsewhere in the European Union is not subject to taxation up to the amount of EUR 1,000.