Income tax in Slovenia for new residents: brackets, residency and your return

The Slovenian income tax, the dohodnina, has a reputation for being steep at the top, and it is. But for most people who arrive with a regular job, the process is calmer than expected: the tax office does a lot of the work and sends you a ready-made calculation. The pitfalls are elsewhere, in income paid from abroad and in the moment you become a tax resident. This guide covers income tax in Slovenia for newcomers, with the 2026 figures from FURS, the Finančna uprava (tax administration).

When do you become a tax resident of Slovenia?

You are a resident for tax purposes if any of the following is true, according to FURS:

• you have a permanent residence declared in Slovenia;
• your habitual abode, or the centre of your personal and economic interests, is in Slovenia;
• you spend more than 183 days in Slovenia in a calendar year.

A resident is taxed on worldwide income. A non-resident is taxed on Slovenian income only. FURS tells people who create a residence link with Slovenia to have their status set by the competent tax office. A simple request by email or through eDavki is enough; the arrival questionnaire "Ugotovitev rezidentskega statusa – prihod v Republiko Slovenijo" can help, but it is not compulsory.

Note that you can remain a Slovenian tax resident while living abroad, as long as you keep a declared permanent residence or your centre of interests in Slovenia. Moving out means more than closing the front door.

What are the income tax brackets in Slovenia for 2026?

The annual scale applies to net taxable income, that is, after allowances:

The scale and the allowances were raised for 2026 after the government agreed with the unions to index them to 75% of average wage growth.

Which allowances reduce the bill?

The 2026 allowances for residents include:

• General allowance (splošna olajšava): €5,551.93 a year. If your total income does not exceed €17,766.18, it increases following an official formula: €5,551.93 plus (€20,832.39 minus 1.17259 times your total income).
• Dependent children: €2,995.83 for the first, €3,256.77 for the second and €5,432.02 for the third, with more for further children; €10,856.24 for a child needing special care.
• Over 70: €1,665.58 a year.
• Student: €3,886.35. Employee under 29: €1,443.50, prorated to the months worked.
• Voluntary supplementary pension savings: deductible within limits, up to €3,224.18 a year.

Capital gains on property are taxed separately at 25% in the first five years of ownership, then 20% after five years and 15% after ten, and nothing after fifteen. That is the seller's tax, and it matters if you buy and later sell; see buying property in Slovenia.

If your income comes from several countries, for example a UK or French pension, a foreign employer or rental income, the interplay of residency, treaty and deadlines becomes the hard part. Moovy, our AI assistant, can map which income goes where and which deadline applies. The return itself stays yours to file.

How does the annual assessment work?

For many residents, FURS prepares an informativni izračun (informative calculation) each spring from the data it holds. For income earned in 2025, the first wave was sent on 31 March 2026, with objections due by 30 April 2026, and the second on 29 May 2026, with objections due by 29 June 2026. If you do not object in time, the calculation in principle becomes your tax decision (FURS adds: under certain conditions).

If you received no calculation by 15 June, for instance because you only had foreign income that FURS never saw, you file your own annual return (napoved za odmero dohodnine) by 31 July. That is also where you claim a credit for tax paid abroad, or an exemption under a tax treaty.

Everything runs through eDavki, the FURS portal, which needs a digital certificate. See the Slovenia tax number guide for the first step.

How do you declare income from abroad?

This is where expats slip. When the payer is not Slovenian, FURS does not know about the income. You file an advance-tax declaration (napoved za odmero akontacije dohodnine) on eDavki. The deadlines in FURS's international taxation brochure (June 2025) are:

• Salary or pension paid monthly: within 15 days of the first payment of the year.
• Rent, interest and dividends: by 28 February of the following year.
• Self-employed on flat-rate expenses: by 31 March of the following year.
• Other income: within 15 days of receiving it.

An undeclared foreign income does not appear in your spring calculation. Also, tax already paid abroad and counted in your advances is not automatically reused in the calculation: you must claim it in your objection.

What do tax treaties change?

According to the FURS list of treaties applicable in 2026, Slovenia has double taxation treaties with the 26 other EU states, the UK, Switzerland, Norway and Iceland; none is listed with Liechtenstein. According to the June 2025 brochure, every treaty in force in 2025 uses the credit method: Slovenia deducts the tax paid in the other country, within the limit of the Slovenian tax due on that income. Which country may tax first depends on the type of income and on the treaty.

For pensions, most treaties give the right to tax to the country where you live, and tax withheld abroad is then reclaimed from the foreign administration, not deducted in Slovenia. There are exceptions: in its 2023 description, FURS mentions treaties where certain pensions are taxed only in the paying country (Bulgaria, Hungary, Romania), in both countries (Denmark, Finland, Luxembourg, Malta, the Netherlands), or all pensions in both (Norway, Sweden). Check your own treaty. Details for retirees are in retire in Slovenia.

What changes for Swiss and British citizens, and for non-residents?

Residence rules are the same for everyone. Check the treaty between Slovenia and your country on the FURS list before declaring a pension or a foreign salary.

Residents of another EU or EEA country who earn at least 90% of their total taxable income in Slovenia, from certain types of income such as salary or business income, can claim the residents' allowances, using the "EU/EEA" form certified by their own tax authority. Since 2025 they no longer have to show that this income is exempt in their country of residence.

What does the scale mean in practice?

Each rate applies only to the slice of income that falls inside its bracket, so the rate you pay on your last euro is higher than your average rate. The 50% rate hits only what is above €82,346.23 of net taxable income. Remember also that income tax is not the whole bill: employees pay social contributions, and the self-employed pay their own, which is a separate subject. Our article on working in Slovenia and the one on self-employed in Slovenia cover the other side.

What should you do in your first year of income tax in Slovenia?

1. Settle your resident status with a request to FURS, as soon as you create a residence link.
2. Get your tax number, and the eDavki access that goes with it.
3. List every income source, Slovenian or foreign, and note which ones need an advance declaration.
4. Keep the payment proof for any foreign tax, since you may have to reclaim it yourself.
5. Check the spring calculation in the year after you arrive, and object within the dates FURS gives.
6. Ask for help if more than one country is involved.

What are the usual mistakes?

• Assuming a foreign pension is only taxed at home. For a Slovenian resident, it is usually taxed in Slovenia.
• Missing the in-year declaration for foreign income.
• Forgetting to reclaim foreign tax in the objection.
• Staying resident without noticing, through a permanent address kept in Slovenia.

Before you decide anything that depends on tax, such as keeping income in another country or the date you move, have your situation confirmed by a Slovenian tax adviser (davčni svetovalec) or an accountant.

The income tax in Slovenia works differently for flat-rate entrepreneurs, so read self-employed in Slovenia if you work for yourself.