Slovenia

Individual - Taxes on personal income

Last reviewed - 26 January 2021

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 2020, 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 8,500 0 16
8,500 25,000 1,360 26
25,000 50,000 5,650 33
50,000 72,000 13,900 39
72,000 and above 22,480 50

Note that capital gains, interest, dividends, and rental income are taxed at a flat rate of 27.5%. The tax rate on capital gains is decreased according to the length of the holding period. See the Income determination section for more information.