Slovenia

Individual - Taxes on personal income

Last reviewed - 01 February 2022

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.

Personal income tax rates

PIT is calculated considering five tax brackets. The tax brackets are determined for one year in advance. In 2022, the following tax brackets and tax rates are applicable in line with the recent amendments of the PIT Act.

Taxable base (EUR) Tax on column 1 (EUR) Tax on excess (%)
Over (column 1) Not over
0 8,755 0 16
8,755 25,750 1,400.80 26
25,750 51,500 5,819.50 33
51,500 74,160 14,317 39
74,160 and above 23,154.40 45

Note that capital gains, interest, dividends, and rental income are taxed at a flat rate of 25%. The tax rate on capital gains is decreased according to the length of the holding period. See the Income determination section for more information.