An individual’s tax liability depends on their status of resident or non-resident. Residents of Slovenia are subject to income tax on all income earned in Slovenia and abroad. Non-residents are, however, liable to tax on income originating from Slovenia. If an individual works abroad but has a registered permanent place of residence in Slovenia at which their family also lives, they are considered to be a resident of Slovenia.
Please find detailed information on residents’ and non-residents’ tax on the Financial Administration’s website, and more specific information under International taxation – General explanations.
A resident of Slovenia must declare employment-related income or income from a pension abroad:
- in their interim Tax return for assessing the personal income tax prepayment on employment income for residents or Tax return for assessing the personal income tax prepayment on pension income for residents;
- in their appeal against the informative calculation of income tax (hereinafter: IID) or, if this has not been issued to them in the course of the year, in the annual income tax return submitted by 31 July of the current year for the previous year.
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In order to avoid double taxation when Slovenian income tax (prepayment) is being assessed, the income tax paid abroad is set off in such a way that a resident of Slovenia only pays the difference between the Slovenian income tax rate and that of the other country.
If residents of Slovenia also wish to claim a deduction of tax paid abroad in respect of the annual income tax adjustment, they must also claim the deduction in the IID appeal or, if this has not been issued, in the annual income tax return submitted by 31 July of the current year for the previous year.
Tax exemption is taken into account in an issued IID if the taxpayer (resident) has claimed an exemption in the tax return for assessing the personal income tax prepayment, and the tax authority has granted the exemption in the decision issued on the basis of that return.