Glossary

Davčno rezidentstvo (tax residency)

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In short

Davčno rezidentstvo is the status of a Slovenian tax resident: a resident pays income tax on worldwide income, a non-resident only on Slovenian income. You become resident if one of these applies: 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.

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
What is taxed
a resident pays tax on worldwide income, a non-resident only on Slovenian-source incomeLegal basis: ZDoh-2, 5. člen · as of 10 October 2026 · source
Residency application
within 8 days of the change in circumstances: an application to FURS (Vloga za ugotavljanje rezidentskega statusa)on arrival foreigners are usually entered in the tax register as non-residents; the FURS decision is shown to whoever pays you income in Sloveniaas of 10 October 2026 · source
Students
a foreigner living in Slovenia only to study or for medical treatment is a non-resident; on request they can become resident if they meet one of the testsLegal basis: ZDoh-2, 7. člen · as of 10 October 2026 · source
Resident of two countries
if a double tax treaty makes you resident only of the other country, you are a non-resident in SloveniaLegal basis: ZDoh-2, 7. člen · as of 10 October 2026 · source
Double tax treaties
about 60 countries on the FURS list as of 1 January 2026, including Ukraine, Kazakhstan, Moldova, Georgia, Armenia, Azerbaijan, Uzbekistan and Russiaas of 10 October 2026 · source
Tax residency
if you live here alone and under 183 days a year, you usually stay tax resident at home; if your family moves here, you become a Slovenian tax residentLegal basis: ZDoh-2 · 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

Residency tests

  • Tests: 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. One of them is enough.
  • Students: a foreigner living in Slovenia only to study or for medical treatment is a non-resident; on request they can become resident if they meet one of the tests.
  • Digital nomads: if you live here alone and under 183 days a year, you usually stay tax resident at home; if your family moves here, you become a Slovenian tax resident.
  • Treaty: if a double tax treaty makes you resident only of the other country, you are a non-resident in Slovenia.

What the status changes

  • Taxes: a resident pays tax on worldwide income, a non-resident only on Slovenian-source income.
  • A resident declares income from abroad to FURS themselves.
  • A resident gets the general allowance and other reliefs; a non-resident generally does not, except residents of the EU and EEA under the conditions of the law.
  • New residents may qualify for a relief: income tax is cut by an amount equal to 7% of the salary, for up to 5 consecutive tax years.

How to arrange it

  • Application: within 8 days of the change in circumstances: an application to FURS (Vloga za ugotavljanje rezidentskega statusa).
  • Double tax treaties: about 60 countries on the FURS list as of 1 January 2026, including Ukraine, Kazakhstan, Moldova, Georgia, Armenia, Azerbaijan, Uzbekistan and Russia.

Frequently asked questions

When does a foreigner become tax resident in Slovenia?

When one of these applies: 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. You then file an application: within 8 days of the change in circumstances: an application to FURS (Vloga za ugotavljanje rezidentskega statusa).

Is a foreign student tax resident in Slovenia?

Usually not: a foreigner living in Slovenia only to study or for medical treatment is a non-resident; on request they can become resident if they meet one of the tests.

What if I am tax resident in two countries?

The double tax treaty decides: if a double tax treaty makes you resident only of the other country, you are a non-resident in Slovenia. Treaty list: about 60 countries on the FURS list as of 1 January 2026, including Ukraine, Kazakhstan, Moldova, Georgia, Armenia, Azerbaijan, Uzbekistan and Russia.

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.

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