Glossary

Dohodnina (personal income tax)

This text was generated by AI and has not been reviewed by an editor. Every figure shows its law and source. Confirm the conditions for your case at a consultation before deciding.

In short

Dohodnina is Slovenia's personal income tax. The rates are progressive, 16%, 26%, 33%, 39% and 50%; a resident pays on worldwide income. FURS works out the annual tax itself and sends an informativni izračun (informative calculation).

Key figures

Income tax rates
16%, 26%, 33%, 39% and 50%Legal basis: ZDoh-2, 122. člen · as of 10 October 2026 · source
2026 scale (annual net tax base)
up to €9,721.43: 16%; up to €28,592.44: 26%; up to €57,184.88: 33%; up to €82,346.23: 39%; above: 50%each rate applies to the part of the base within its band; the amounts are adjusted every yearLegal basis: ZDoh-2, 122. člen · as of 10 October 2026 · source
General allowance for 2026
€5,551.93 a year; higher if total income is up to €17,766.18Legal basis: ZDoh-2, 111. člen · as of 10 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
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
Informative calculation (informativni izračun)
FURS sends it by 31 May: some at the end of March, the rest at the end of Mayas of 10 October 2026 · source
Objection (ugovor)
within 30 days of the date the calculation was sentas of 10 October 2026 · source
Payment or refund
within 60 days of the date the calculation was sentas of 10 October 2026 · source
If no calculation arrives
file a tax return (napoved za odmero dohodnine) by 31 July; it is also filed on leaving, when you stop being residentby 15 June check in eDavki or with the tax office whether a calculation was issuedas of 10 October 2026 · source

The 2026 scale

  • Rates: up to €9,721.43: 16%; up to €28,592.44: 26%; up to €57,184.88: 33%; up to €82,346.23: 39%; above: 50%.
  • General allowance: €5,551.93 a year; higher if total income is up to €17,766.18.
  • Other allowances exist, for example for children and other dependants; their amounts are also adjusted every year.
  • Relief for new residents: 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.
  • Dividends, interest and the income of a normirani s.p. are outside this scale: they have their own flat rates.

Who pays and on what

  • What is taxed: a resident pays tax on worldwide income, a non-resident only on Slovenian-source income.
  • The employer withholds a tax advance (akontacija) from each salary, and the final tax is worked out for the year.
  • Who counts as resident is explained in the entry on davčno rezidentstvo.

Informativni izračun

  • When it arrives: FURS sends it by 31 May: some at the end of March, the rest at the end of May.
  • If you agree with it, you do nothing; if not, you file an objection (ugovor): within 30 days of the date the calculation was sent.
  • Payment or refund: within 60 days of the date the calculation was sent.
  • If no calculation arrives: file a tax return (napoved za odmero dohodnine) by 31 July; it is also filed on leaving, when you stop being resident.

Frequently asked questions

What are the income tax rates in Slovenia in 2026?

The 2026 scale: up to €9,721.43: 16%; up to €28,592.44: 26%; up to €57,184.88: 33%; up to €82,346.23: 39%; above: 50%. Each rate applies only to the part of income within its band.

Do I have to file a tax return myself in Slovenia?

Usually not: FURS sends an informativni izračun, and if you agree with it you do nothing. You file a return yourself if no calculation arrives: file a tax return (napoved za odmero dohodnine) by 31 July; it is also filed on leaving, when you stop being resident.

Does a foreigner pay Slovenian tax on income from abroad?

Yes, if they are tax resident in Slovenia: a resident pays tax on worldwide income, a non-resident only on Slovenian-source income. Tax paid abroad can be credited under a double tax treaty.

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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