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Slovenia: Living There - Tax Issues

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Living There

INDIVIDUAL TAXATION

INCOME TAX

Permanent residents of Slovenia are liable to pay tax on their worldwide income. All kinds of income are aggregated and are taxed at progressive rates. There are five 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.
5. All other income (scholarship, resents, prizes, etc.)

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: €2,959.60
• Disabled person’s allowance: €15,824.35
• Seniority allowance: €1,273.69 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: €2,959.60 for students earning income from temporary work
• Family allowances:
  
  
  • €2,183.76 for the first dependent child
  • €2,374.02 for the second dependent child
  • €3,959.52 for the third dependent child
  • €5,545.02 for the fourth dependent child
  • €7,130.52 for the fifth dependent child
  • €1,585.50 more according to the allowance for the previous dependent child for any subsequent dependent child
  • €7,912.70 for any dependent child requiring special care
  • €2,183.76 for any other dependent family member

Slovenia - more data and information

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