Slovenia

Individual - Significant developments

Last reviewed - 02 August 2021

Amendments to taxes on personal income

As of 1 January 2020, amendments of the Slovene Personal Income Tax (PIT) Act have been put into effect and the following provisions have been affected:

  • Increase of thresholds of all tax classes.
  • Increase of general tax allowance from 3,302.70 euros (EUR) to EUR 3,500.00.
  • Additional deduction of tax base in case annual income does not exceed EUR 13,316.83.
  • Limitation of deduction of the tax base of self-employment income to 63%.
  • Increase of the tax rate in respect to capital income from 25% to 27.5%.
  • Increase of the tax rate in respect to rental income from 25% to 27.5% and increase of the percentage of standardised expenses recognised in determining the tax base of rental income from 10% to 15%.