Slovenia

Individual - Significant developments

Last reviewed - 22 July 2022

Amendments to taxes on personal income

As of 22 March 2022, amendments of the Slovene Personal Income Tax (PIT) Act have been put into effect and shall apply for tax years starting from 1. January 2022. The following provisions have been affected: 

  • Increase of the allowance for dependants.

  • The fringe benefits for electric motor vehicles are reduced to 0%.

  • Decrease of the personal income tax rate in the highest tax bracket from 50% to 45%

  • Increase of general tax allowance from 3,500.00 euros (EUR) to EUR 4,500.00.

  • Decrease of the tax rate in respect to capital income from 27.5% to 25%.

  • Decrease of the tax rate in respect to rental income from 27.5% to 15% and decrease of the percentage of standardised expenses recognised in determining the tax base of rental income from 15% to 10%.