Individuals who do not have even a temporary residence in Slovenia, earn taxable income or own movable and immovable property in the territory of Slovenia, must submit an application for entry in the tax register (DR-02 form) before their first receipt of taxable income or before first acquisition of taxable movable and immovable property, on the basis of which they will be assigned a Slovenian tax identification number (for the purposes of receiving income in Slovenia).
An individual's tax obligation depends on his status (resident, non-resident). Residents of Slovenia are liable to pay personal income tax only on all income earned in Slovenia and abroad, and non-residents are liable to pay personal income tax on income earned in Slovenia only. This is, for example, income from capital (interest, dividends, capital gains) and income from property leasing (i.e. rental income), and income from the transfer of property rights (royalties).
Persons residing in Slovenia for a short period of time (less than six months) are generally considered to be non-residents of Slovenia and remain residents of the State in which they previously lived or worked. If they live in Slovenia for more than 183 days in a calendar year, they meet the Slovenian residency requirements. The Slovenian residency requirements can be met before the expiry of the six-month period of presence in Slovenia provided that the persons concerned establish significant resident links in Slovenia (such as the habitual residence or the center of vital interests). In this case, residency status must be regulated with the tax authority by filing an application for residency. More information on the regulation of the residency status can be found in a detailed description under the title International Taxation – General Explanation.
Non-residents may claim benefits for individual types of income under the convention on the avoidance of double taxation of income and property provided that such convention is signed between Slovenia and another contracting State (e.g., tax reduction, exemption and refund). Non-residents may claim benefits under the convention on the avoidance of double taxation of income by filing an application.
Non-residents may obtain a certificate of tax paid in Slovenia from the tax authority in order to claim a deduction of the tax paid in Slovenia or a tax exemption in the country of residence.
Did you know?
When non-residents receive income from a Slovenian legal person or an individual, entity deducts the prepayment of personal income tax on the recipients' behalf. Recipients of such income do not need to declare their income in Slovenia. Income tax prepayment is considered as the final tax payment.
The signed and scanned application/questionnaire for determining residency status can be sent to the Financial Administration of the Republic of Slovenia by e-mail to the address of the competent financial office or via the eDavki portal, using a digital certificate or a username and password.