Slovenia

Amendments to taxes on personal income

Amendments of the Slovene Personal Income Tax (PIT) Act have been put into effect and shall apply for tax years starting from 1 January 2023. The following provisions have been affected: 

• Increase of the allowance for dependants.
• Increase of the personal income tax (PIT) rate in the highest tax bracket from 45% to 50%.
• Increase of general tax allowance from 4,500 to 5,000 euros (EUR).
• Increase of the tax rate in respect to rental income from 15% to 25%
• The novelty is a special relief for young people. This will reduce the tax base from employment income for taxpayers up to the age of 29 by 1,300 euros.
• Additional general relief will now be granted to taxpayers with a total income of up to 16,000 euros (before: 13.716,33 euros).

A resident is obligated to pay PIT from all income, sourced both in and outside of Slovenia (principle of worldwide taxation).

A non-resident is obligated to pay PIT from all income sourced in Slovenia.