Tax residency in Slovenia
5 min readUpdated: 10 October 2026
This text was generated by AI and has not been reviewed by an editor. Every figure shows its source and the date it was checked. Confirm the conditions for your case at a consultation before deciding.
In short
You become a Slovenian tax resident under any one of these conditions: a registered permanent address, habitual residence or your centre of personal and economic interests in Slovenia, or more than 183 days here in a tax year. Residents are taxed on worldwide income, and younger professionals who move here for work can claim a relief: income tax is cut by an amount equal to 7% of the salary, for up to 5 consecutive tax years.
Key figures
- Tax residency
- a registered permanent address, habitual residence or your centre of personal and economic interests in Slovenia, or more than 183 days here in a tax yearany one condition is enough; if you are also resident elsewhere, the double tax treaty decidesLegal basis: ZDoh-2, 6. člen · as of 1 October 2026 · source
- Relief for new tax residents
- income tax is cut by an amount equal to 7% of the salary, for up to 5 consecutive tax yearsapplies from tax year 2025, the first year being the year work starts in Slovenia; it is not a 7% lower tax but a deduction from the tax of an amount equal to 7% of the salary receivedLegal basis: ZDoh-2, 113.a člen · as of 10 October 2026 · source
- Conditions of the new-resident relief
- under 40 on the day work starts, not a Slovenian resident in the 2 previous tax years, a contract salary of at least twice the average annual salary converted to a month, work for a Slovenian employer at least 10 months in each yearin those 2 years there must also be no Slovenian-source employment or business income; the salary threshold in 2026 is about €5,072 gross a month (2 x €2,536.03, the 2025 average gross salary); the relief continues while the residence, salary and employment conditions are metLegal basis: ZDoh-2, 113.a člen · as of 10 October 2026 · source
Who is a tax resident
Residency is decided by any one of these conditions: a registered permanent address, habitual residence or your centre of personal and economic interests in Slovenia, or more than 183 days here in a tax year. Meeting one is enough.
Which income is taxed
A tax resident declares and pays tax on worldwide income, from Slovenia and abroad. A non-resident pays only on Slovenian-source income.
Slovenia's double tax treaties with other countries help avoid being taxed twice.
Relief for new residents
Since tax year 2025 a relief applies to people who move to Slovenia for work: income tax is cut by an amount equal to 7% of the salary, for up to 5 consecutive tax years.
Conditions: under 40 on the day work starts, not a Slovenian resident in the 2 previous tax years, a contract salary of at least twice the average annual salary converted to a month, work for a Slovenian employer at least 10 months in each year.
Frequently asked questions
After how many days in Slovenia do I become a tax resident?
Any one condition is enough: a registered permanent address, habitual residence or your centre of personal and economic interests in Slovenia, or more than 183 days here in a tax year. So you can become resident before that period ends, for example if your family has moved here.
Who can claim the new-resident tax relief?
Someone who meets all the conditions: under 40 on the day work starts, not a Slovenian resident in the 2 previous tax years, a contract salary of at least twice the average annual salary converted to a month, work for a Slovenian employer at least 10 months in each year.
Does a tax resident pay tax on foreign income?
Yes, a resident declares worldwide income. Slovenia's double tax treaties help avoid being taxed twice.
Terms
This text was generated by AI and has not been reviewed by an editor.
Updated: 10 October 2026
General information, not individual legal advice. Rules and amounts change: confirm the exact conditions for your case at a consultation.