Tax residency in Slovenia
When you become a tax resident, what is taxed, and the relief available to new residents.
Your tax residency status determines which income you are taxed on in Slovenia. It is one of the key questions when relocating, especially if you have income abroad.
- Presence threshold
- > 183 days/yr
- Resident taxed on
- worldwide income
- New-resident relief
- −7% up to 5 yr
Who is a resident
You become a tax resident if your permanent home, your centre of vital interests, or more than 183 days of presence per year is in Slovenia. Meeting any one of these is enough.
What is taxed
A tax resident declares and pays tax on worldwide income — both Slovenian and foreign. A non-resident pays only on Slovenian-source income. Double-tax treaties with other countries help avoid being taxed twice.
Relief for new residents
Since 2025 a relief applies to younger professionals: a 7% income-tax reduction for up to five years. Conditions are: under 40, salary at least twice the average annual, employment of at least ten months, and no prior Slovenian residency.
Reference information. Confirm the exact terms for your case on a consultation.