Tax resident in Slovenia – when do you pay income tax?

Tax residents in Slovenia have to pay income tax on worldwide income. It means paying tax from income with the source within and outside of Slovenia. Tax non-resident only pay income that has a source in Slovenia. This is important for persons doing business in Slovenia so they know in which cases they are obliged to pay personal income tax in Slovenia.

At Data d.o.o. we have been supporting entrepreneurs with business in Europe for over 28 years. Our 40 experts include accountants and professional legal advisors. Additionally, we also offer assistance with company registration and business immigration. Our tax experts can also explain to you in which cases you would need to become a tax resident in Slovenia and when it is not necessary.

Tax residents in Slovenia

You need to pay personal income tax on all income, except for inheritance, winnings in games of chance, subsidies and similar earnings. There are certain conditions to become a tax resident in Slovenia. If you fulfill any of the following condition in a tax year, you need to become a tax payer (tax resident):

• you have registered your permanent residence address in Slovenia,
• if you live outside of Slovenia due to work in a diplomatic representative office of Slovenia or similar institution,
• you were a tax resident of Slovenia in any time in the previous or current year and live outside of Slovenia due to employment in a governmental institution of Slovenia (like an embassy or international mission),
• you were a tax resident of Slovenia in any time in the previous or current year and live outside of Slovenia due to being a member of the European parliament,
• if you have your regular residence or center of your economic and personal interests within Slovenia,
• or have been present in Slovenia in anytime in the tax year for more than 183 days.

How do you determine the status of tax resident of Slovenia?

Individuals, who would like to take care of their residential status, need to submit an application to the tax office. When the tax office determines their status, they receive a decree. Tax residents receive to their home address an informative calculation of their personal income tax. Should they not receive it, they need to submit a personal income tax return if they had income for which the personal income tax is foreseen.

When does an income have source in Slovenia?

Income from employment or income from business conduct have source in Slovenia, if the employment or service is rendered in Slovenia. It includes:

• if the source of income is from employment (salary) or rendering services,
• the income is paid by a resident or business unit of a non-resident in Slovenia,
• the income has source in business conduct,
• when the income comes from real estate and from agricultural business activity,
• when the source of income comes from securities and equities,
• if the source of income comes from investment funds.

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