Slovenia
Individual - Residence
Last reviewed - 12 July 2024An individual, regardless of nationality, is a resident in Slovenia for PIT purposes if one has a formal residential tie with Slovenia (i.e. has permanent residence in Slovenia, is a Slovenian public employee employed abroad, or was a Slovenian resident but is currently employed in a European Union [EU] institution) or actual residential tie with Slovenia (i.e. has a habitual abode or centre of personal and economic interests or is present more than 183 days in a taxable year in Slovenia).