Personal income tax in Slovenia/EU: how is it calculated?

Personal income tax in SloveniaEU how is it calculated

Personal income tax in Slovenia or its calculation for 2020 and 2021 will include the unchanged scale. So what is the rate or its scale in 2021? Also, will the relief change in 2021?

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Calculation of personal income tax more favorable for salaries in 2020 and 2021

Personal income tax or its calculation according to the scale from 2020, as well as this year, remains slightly more favorable for net salaries of employees, as it has relieved them to a certain extent. Thus, budget financing relied more on levies from other sources, such as capital taxation.

The calculation of personal income tax again includes five brackets in the scale

Personal income tax or its calculation will not include the new scale for 2021, as it will remain the same as in 2020.

If the net yearly basis in EUR is    then the income tax in EUR is
above up to
8.500,00 16 %
8.500,00 25.000,00 1.360,00 + 26 % above 8.500,00
25.000,00 50.000,00 5.650,00 + 33 % above 25.000,00
50.000,00 72.000,00 13.900,00 + 39 % above 50.000,00
72.000,00 22.480,00 + 50 % above 72.000,00

Personal income tax: what is the relief?

It will also continue to include a general total relief of 20,500 EUR in 2021. In the case of a total income of up to 13,316 EUR, there is also an additional linear relief.

The calculation of personal income tax in 2021 will also be affected by the newly defined minimum salary! In 2021, the definition of the minimum wage also changed on 1 January. Under the new law, the 2021 minimum wage will have to exceed the calculated minimum cost of living by at least 20 but not more than 40%.

Personal relief and special personal relief in 2021

How does personal relief also affect personal income tax? In 2021, the personal relief for a disabled person with 100% physical disability will not change, nor will the special personal relief for a resident of the Republic of Slovenia who is studying and has the status of a pupil or student.

The scale of the special relief for dependent children also remains the same for the calculation as in 2020. Also, the relief for voluntary supplementary pension insurance does not change.

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Do you have additional questions about personal income tax? Do you plan to start a business in Slovenia? If you also need more details on business in Slovenia, send us an email to You can also call us on +386 1 6006 270/+386 1 6006 274 (our landline). You can also use our Viber/Whatsapp +386 40 530 718/+386 64 173 023. We are also available on skype data.business7.

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