Slovenia: Living There - Tax Issues

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INDIVIDUAL TAXATION

Income Tax

Permanent residents of Slovenia are liable to pay tax on their worldwide income. There are four categories of income in Slovenia:

1. income from employment.
2. business income,
3. income from basic agriculture and forestry,
4. rental income and income from royalties. All kinds of income are aggregated and are taxed at progressive rates.

Taxable income is generally computed by deducting income-generating expenses from the gross income. Residents are also entitled to the following allowances and deductions:

Allowances for 2007

• General personal allowance: €2,800
• Disabled person’s allowance: €14,971
• Seniority allowance: €1,205 for residents over 65 years old
• Pensioner’s allowance: 13.5% of the pension received from compulsory pension and disability insurance
• Working disabled person’s allowance: 13.5% of the compensation received from compulsory disability insurance
• Independent artists and journalists: a special deduction of 15% from their revenues, maximum of €25,000
• Student allowance: €2,800 for students earning income from temporary work
• Family allowances:
  
  
  • €2,066 for the first dependent child
  • €2,246 for the second dependent child
  • €3,746 for the third dependent child
  • €5,246 for the fourth dependent child
  • €6,746 for the fifth dependent child
  • €3,566 for any subsequent dependent child
  • €7,486 for any dependent child requiring special care
  • €2,066 for any other dependent family member

Slovenia - more data and information

• Lawyers (attorneys) with property law practices in Slovenia

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