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Tax guide for foreign students in Slovenia
Coming to Slovenia?
If you are coming to Slovenia exclusively for study, you are considered a non-resident in Slovenia for tax purposes.
If, in addition to studies, you work temporarily or occasionally on the basis of referral forms issued by an authorised organisation that provides work for secondary school pupils and students (for example, via a student work service), this shall not affect your tax status if your fundamental reason for being in Slovenia is study.
In Slovenia non-residents must pay personal income tax only on income from sources in Slovenia.
Not only to study
If you are in Slovenia not exclusively for study, you are considered a resident of Slovenia if you meet at least one of the following conditions:
- you have an officially registered permanent address, habitual residence or a centre of personal (for example, stay in Slovenia with your family) and economic interests in Slovenia (for example, employment) and
- you are present in Slovenia for more than 183 days in a calendar year
In order to acquire the status of a resident of Slovenia, you must file an application for determining residency status with the Financial Administration of the Republic of Slovenia (FURS).
Residents of Slovenia are liable to pay income tax on all income originating both within and outside Slovenia, i.e. on income made anywhere in the world.
How can I arrange my residency status?
You can arrange your residency status by submitting an application (letter) stating all relevant facts or an application in the form of the completed questionnaire entitled "Determination of residency status - entering the Republic of Slovenia" available on the website of the Financial Administration of the Republic of Slovenia.
The signed and scanned application/questionnaire for determining residency status can be sent via the eTaxes portal to the Financial Administration of the Republic of Slovenia by e-mail, to the address of the competent financial office, using a digital certificate or a username and password.