🇸🇮 Slovenia tax

• On: Net annual tax base from all income
• Limit: €9,721/yr ≈ $11k

Residents pay personal income tax on worldwide income at progressive rates of 16% to 50%; non-residents pay only on Slovenian-source income. ^{1 2 3}

Taxed on

Net annual tax base from all income; foreign-source income of residents is taxed in Slovenia, with double-tax-treaty relief.

Who it applies to

• A person is resident if they have registered permanent residence, a habitual abode or centre of personal and economic interests in Slovenia, or are present for more than 183 days in a tax year.
• Residents are taxed on income earned in Slovenia and abroad.

Exclusions

• Non-residents are taxed only on income with a source in Slovenia.
• A person who is a resident of another country under a double tax treaty is treated as non-resident.

Limits

• EUR 9,721.43 a year (≈ $10,900) · Net annual tax base up to which the 16% rate applies (2026)
• EUR 28,592.44 a year (≈ $31,900) · Upper limit of the 26% band (2026)
• EUR 57,184.88 a year (≈ $63,900) · Upper limit of the 33% band (2026)
• EUR 82,346.23 a year (≈ $92,000) · Upper limit of the 39% band; the 50% rate applies above it (2026)

Days in the country

• More than 183 days in tax year · Presence in Slovenia for a total of more than 183 days in a tax year makes a person a Slovenian tax resident.

Tax residence

The tax authority decides residency on application; presence of more than 183 days in a tax year alone makes a person a resident, retroactively from the first day of presence.

Visas

Immigration status does not decide tax residence.

Other taxes

Social security contributions are paid in addition and depend on the type of work.

Checked against official sources on 10 Oct 2026Change log

• On: Residents: worldwide income

No separate nomad tax regime: a permit holder who is a Slovenian tax resident pays personal income tax on worldwide income at 16% to 50%, and a non-resident pays only on income with a Slovenian source, including work physically done in Slovenia for a foreign employer unless a tax treaty exempts it. ^{3 1 5}

Taxed on

Residents: worldwide income. Non-residents: Slovenian-source income; employment income is Slovenian-source when the work is done in Slovenia, whoever pays it. Self-employed nomads with a business abroad may also create a permanent establishment in Slovenia, judged under the Corporate Income Tax Act and any tax treaty.

Who it applies to

• Tax residence follows Article 6 of the Personal Income Tax Act, not the permit: registered permanent residence, habitual abode or centre of personal and economic interests in Slovenia, or more than 183 days of presence in a tax year.
• A person who is resident in another country under a tax treaty tie-breaker is treated as a Slovenian non-resident.
• Under a treaty, a non-resident working in Slovenia for a foreign employer is taxed only in the home country if present no more than 183 days in a 12-month period, the employer is not resident in Slovenia and the pay is not borne by a permanent establishment there; the exemption is claimed on the tax return with a residence certificate.
• Residents and non-residents working in Slovenia for a foreign employer must declare the income to the tax authority themselves, which assesses advance tax by decision.

Exclusions

• The permit does not change tax residence or create any tax exemption.
• The 7% new-resident reduction requires employment with a Slovenian-resident employer (or a foreign employer with a permanent establishment in Slovenia) and a contractual salary of at least twice the average annual salary.

Days in the country

• More than 183 days in tax year · Presence in Slovenia for a total of more than 183 days in a tax year makes a person a Slovenian tax resident (Article 6 ZDoh-2).

Tax residence

Residence is decided by the tax authority on application; more than 183 days of presence in a tax year alone makes a person a resident.

Visas

The digital nomad permit defines only the right to stay; it has no tax effect.

Other taxes

Social security: a nomad employed by a foreign employer who is covered by Slovenian insurance files and pays both employee and employer contributions personally (form OPSVT, return by the 15th and payment by the 20th of the following month); self-employed nomads in Slovenian insurance file form OPSVZ. Whether insurance applies depends on the Slovenian insurance rules and any bilateral social security agreement.

Checked against official sources on 11 Oct 2026Change log