Slovenia Income Tax

---
name: slovenia-income-tax
description: "Slovenian personal income tax (dohodnina) for tax year 2026 under ZDoh-2 as amended to ZINR (Uradni list RS 40/25). Covers residents and non-residents, the five-band scale (16%, 26%, 33%, 39%, 50%) with the 2026 indexed bands, the general allowance of EUR 5,551.93 and its taper for total income up to EUR 17,766.18, dependants and other allowances, capital income at 25% with 20% and 15% after 5 and 10 years and exemption after 15, rent at 25% with 10% standard costs, sole proprietors (s.p.) on normed expenses under ZPZR for 2026 (two-year average revenue tests of EUR 120,000, 85,000 or 50,000; final tax 20% then 35%) as a pointer, the informative calculation (informativni izračun) and its 15-day objection, advance tax and fines. Trigger on: dohodnina, informativni izračun, ugovor, splošna olajšava, Doh-KDVP, Doh-Div, rent tax Slovenia. Out of scope: si-cross-border (7% new-resident relief, non-residents), slovenia-payroll, slovenia-social-contributions, si-corporate-income-tax, slovenia"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/slovenia-income-tax"
  jurisdiction: "SI"
  tax_year: "2026"
  last_updated: "2026-10-30"
---

# Slovenia: personal income tax (dohodnina) 2026 v0.4

> **Source-cited draft.** No accountant has reviewed this skill yet. Every figure below comes from the Personal Income Tax Act (ZDoh-2) and the Tax Procedure Act (ZDavP-2) as consolidated on pisrs.si, the amending act ZDoh-2AB (Uradni list RS 104/24), and the Financial Administration (FURS) notice of the 2026 scale and allowances, all read on 24 October 2026. The 2026 normed-expense rules for sole proprietors come from ZPZR (Uradni list RS 91/25, amended by ZPZR-A 32/26), read on 30 October 2026. It prepares working papers; it is not authority to file or pay.

Related skills in this pack:

- Residence, non-residents, treaties and the 7% relief for new residents under 40: [si-cross-border](si-cross-border.md).
- Monthly withholding (akontacija) by the employer and the REK forms: [slovenia-payroll](slovenia-payroll.md).
- Contribution rates for employees and the self-employed: [slovenia-social-contributions](slovenia-social-contributions.md).
- Companies: [si-corporate-income-tax](si-corporate-income-tax.md). Planning, including the s.p. against d.o.o. choice: [slovenia-tax-optimization](slovenia-tax-optimization.md).

## Who this applies to

- **Residents** pay dohodnina on worldwide income. Residence (registered permanent residence, habitual abode, centre of interests, more than 183 days) is in ZDoh-2 arts. 6 and 7 and is worked through in [si-cross-border](si-cross-border.md).
- **Non-residents** pay only on Slovenian-source income. A resident of another EU or EEA state can claim the resident allowances (arts. 111 to 114 and 117) if Slovenian employment, business, royalty and other income is at least 90% of their total taxable income for the year (ZDoh-2 art. 116, as amended for tax years from 2025).
- **Part-year residents** (the year someone arrives or leaves) get the allowances and the band amounts pro rata to the period of residence (ZDoh-2 art. 121).
- **Three tax tracks.** Most income goes into one annual base taxed on the scale: employment, business income on actual expenses, basic farming, royalties and other income (ZDoh-2 arts. 109 and 119). Three kinds of income stay out of the annual base and are taxed at flat, final rates (ZDoh-2 art. 131.a):
  1. capital income (interest, dividends, capital gains, and individual investment account income);
  2. business income of a sole proprietor (s.p.) who uses normed expenses;
  3. rental income.

## Rates, bands and thresholds

The band amounts and allowances are indexed each year by a ministerial rule if the budget implementation act provides for it (ZDoh-2 arts. 118 and 122(2) and (3)). For 2026 they are set by the Pravilnik o določitvi usklajenih zneskov olajšav, enačbe za določitev olajšave in lestvice za odmero dohodnine za leto 2026 (Uradni list RS 104/25), as published by FURS on 15 December 2025.

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Band 1: net annual base up to EUR 9,721.43 | 16% | 2026 | https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx |
| Band 2: EUR 9,721.43 to 28,592.44 | EUR 1,555.43 + 26% over 9,721.43 | 2026 | same FURS notice |
| Band 3: EUR 28,592.44 to 57,184.88 | EUR 6,461.89 + 33% over 28,592.44 | 2026 | same FURS notice |
| Band 4: EUR 57,184.88 to 82,346.23 | EUR 15,897.40 + 39% over 57,184.88 | 2026 | same FURS notice |
| Band 5: over EUR 82,346.23 | EUR 25,710.33 + 50% over 82,346.23 | 2026 | same FURS notice |
| Monthly scale for the main employer: band limits | EUR 810.12 / 2,382.70 / 4,765.41 / 6,862.19 | 2026 | same FURS notice; ZDoh-2 art. 127(2) |
| General allowance (splošna olajšava) | EUR 5,551.93 | 2026 | same FURS notice; ZDoh-2 art. 111(1) |
| Extra general allowance where total income is up to EUR 17,766.18 | 20,832.39 minus 1.17259 times total income, added to the EUR 5,551.93 | 2026 | same FURS notice; ZDoh-2 art. 111(3) |
| First dependent child | EUR 2,995.83 | 2026 | same FURS notice; ZDoh-2 art. 114 |
| Second / third / fourth / fifth child | EUR 3,256.77 / 5,432.02 / 7,607.27 / 9,782.51 | 2026 | same FURS notice |
| Each further child | previous child's amount plus EUR 2,175.25 | 2026 | same FURS notice |
| Child needing special care | EUR 10,856.24 | 2026 | same FURS notice |
| Other dependent family member | EUR 2,995.83 | 2026 | same FURS notice |
| Disabled person with 100% impairment and a right to care | EUR 20,196.38 | 2026 | same FURS notice; ZDoh-2 art. 112(1) |
| Age 70 or over; 10-year volunteer rescuer | EUR 1,665.58 | 2026 | same FURS notice; ZDoh-2 art. 112(8) |
| Pupil or student, on student work through an authorised agency, up to age 26 | EUR 3,886.35 | 2026 | same FURS notice; ZDoh-2 art. 113(3) |
| Employee up to and including the year they turn 29 | EUR 1,443.50 a year, pro rata per full month employed | 2026 | same FURS notice; ZDoh-2 art. 113(6) |
| Voluntary supplementary pension premium | up to 24% of employee pension contributions (5.844% of a pension), max EUR 3,224.18 | 2026 | same FURS notice; ZDoh-2 art. 117 |
| Pension credit | 13.5% of the pension, off the tax | 2026 | ZDoh-2 art. 112(3), https://pisrs.si/pregledPredpisa?id=ZAKO4697 |
| New residents under 40 | 7% of salary off the tax, up to 5 years | tax years from 2025 | ZDoh-2 art. 113.a; see [si-cross-border](si-cross-border.md) |
| Interest, dividends, capital gains | 25%, final | 2026 | ZDoh-2 art. 132(1) |
| Capital gains after 5 / 10 years held | 20% / 15% | 2026 | ZDoh-2 art. 132(2) |
| Capital gains after 15 years held | exempt | 2026 | ZDoh-2 art. 96(1) |
| Interest on EU bank deposits and Slovenian retail bonds issued 2024 to 2026 | first EUR 1,000 a year exempt | 2026 | ZDoh-2 art. 133 |
| Individual investment account (INR) payout | 15%, final; exempt for a payout made at least 15 years after opening (or after the last payout) | from 5 March 2026 | ZDoh-2 arts. 104.b and 132(3); ZINR art. 45 |
| Rent | 25% final, on rent less 10% standard costs | 2026 | ZDoh-2 arts. 77 and 135.č |
| Royalties | 10% standard costs; 25% advance tax | 2026 | ZDoh-2 arts. 79 and 130 |
| s.p. on normed expenses, full-time self-insured for at least 9 months of 2026 | 20% of a base up to EUR 72,000; EUR 14,400 plus 35% above; final | 2026 | ZPZR art. 7(1) and (3) (replaces ZDoh-2 art. 135.a for 2026), https://pisrs.si/pregledPredpisa?id=ZAKO9359 |
| s.p. on normed expenses, other | 20% of a base up to EUR 33,000; EUR 6,600 plus 35% above; final | 2026 | ZPZR art. 7(1) and (3), https://pisrs.si/pregledPredpisa?id=ZAKO9359 |
| Normed expenses, full-time self-insured s.p. | 80% of revenue up to EUR 60,000; none on revenue above | from 2025 | ZDoh-2 art. 59(1) |
| Normed expenses, other s.p. | 80% up to EUR 12,500; 40% from 12,500 to 30,000; none above | from 2025 | ZDoh-2 art. 59(2) |
| Entry and exit test for normed expenses | average revenue of the two previous years (2024 and 2025 for 2026) up to EUR 120,000 if full-time self-insured for 9 months in each of those years; EUR 50,000 if in neither; EUR 85,000 otherwise | 2026 | ZPZR art. 6(3) and (13) (replace ZDoh-2 art. 48(3) and (14) for 2026), https://pisrs.si/pregledPredpisa?id=ZAKO9359 |
| Advance tax at a secondary employer; contract work | 25% | 2026 | ZDoh-2 art. 127(6) and (10) |

## The taxable base

**The annual base.** Add up the year's employment, business (actual expenses), basic farming, royalty and other income, each net of its own deductions. Take off the allowances. The result is the net annual base, taxed on the 2026 scale (ZDoh-2 art. 119). Tax withheld or paid in advance during the year is credited (art. 123).

**Employment.** The base is gross employment income less the employee's compulsory social contributions (ZDoh-2 art. 41(1)). These include the 1% long-term care contribution and the flat monthly compulsory health contribution (OZP: EUR 37.17 a month in January and February 2026, EUR 39.36 from March, so EUR 467.94 for a full year 2026), both compulsory social security contributions the employee must pay (ZPSV art. 1; ZZVZZ art. 48; ZDOsk-1 arts. 51(2) and 56.a(1)). Contribution rates are in [slovenia-social-contributions](slovenia-social-contributions.md).

**The general allowance and its taper.** Every resident gets EUR 5,551.93 in 2026, unless another resident claims them as a dependant (art. 111(1)). If total income is up to EUR 17,766.18, the resident also gets 20,832.39 minus 1.17259 times total income. The extra amount falls to nil at EUR 17,766.18 (art. 111(3) and the 2026 FURS notice). Total income means employment, business (but not s.p. income on normed expenses), basic farming, royalty and other income, leaving out exempt income. The law counts the income itself, not the base after contributions (arts. 37 and 111(3)). Business income counts as profit before contributions (art. 111(4)).

**Dependants.** A child counts up to 18. A child up to 26 still counts while in education, not employed, not in business and with own income below the dependant allowance (student work, scholarships and family pension do not count as own income). A spouse who is not employed, not in business and has own income below the dependant allowance can also count, and so can parents registered at the same permanent address with income below that allowance (ZDoh-2 art. 115(1), (3) and (9)). Only one parent takes the full amount for a child. The other gets any difference, and the amount is split pro rata if the parents do not agree (art. 114(10) and (11)). Only the months the child was actually supported count (art. 114(9)).

**Capital gains.** These are taxed at a separate rate and never enter the annual base (art. 131.a).

- **Base.** The gain is disposal value less acquisition value. If positive, deduct standard costs: the lower of 1% of cost plus 1% of proceeds, or the gain itself (ZDoh-2 art. 97(1)). Cost includes improvements to real estate and the inheritance, gift or transfer tax paid on acquisition (art. 98).
- **Rate by holding period.** 25% up to 5 years, 20% after 5 years, 15% after 10 years, and exempt after 15 years (arts. 132(2) and 96(1)).
- **Other exemptions.** A home lived in and registered as the permanent residence for the last three years is exempt, and so is the sale of debt securities (art. 96(2)).
- **Losses.** Losses net against gains of the same year only. The one exception is a loss on shares held before a bonus issue from company funds, which can be carried forward (art. 97(3)). A loss on an exempt disposal does not count (art. 96(3)). A loss is blocked if the same securities are bought back within 30 days, or bought by a family member or a 25% related company (art. 97(2) to (5)).
- **Mixed holding periods.** When gains of different holding periods remain after losses, the net gain is split pro rata between them (art. 97(4)).

**Dividends and interest.** Taxed at 25% final (art. 132(1)). A Slovenian payer of dividends withholds the tax within five days of payment (ZDavP-2 art. 325(4)). Interest on deposits at Slovenian and other EU banks, and on Slovenian government retail bonds issued in 2024 to 2026, is not withheld. FURS assesses it on the resident's return (ZDavP-2 art. 325(7)). That interest is exempt up to EUR 1,000 a year in total (ZDoh-2 art. 133), and no return is needed if the total is EUR 1,000 or less (ZDavP-2 art. 326(2)). Interest on other Slovenian government securities and on listed Slovenian corporate bonds is also assessed on a return, not withheld (ZDavP-2 art. 325(8)).

**Individual investment account (INR).** This account came in with ZINR (Uradni list RS 40/25, published 4 June 2025). ZINR came into force the next day and applies nine months later, so from 5 March 2026 (ZINR art. 45). Only the return is taxed, and only when it is paid out: the payout up to the account value less deposits (ZDoh-2 art. 104.c). The rate is 15% final (art. 132(3)), withheld by the INR provider within five days of the payout (ZDavP-2 art. 325(12)). The first payout made at least 15 years after the account was opened, with no payout before it, is exempt; so is a payout made at least 15 years after the previous one (ZDoh-2 art. 104.b).

**Rent.** The base is rent less 10% standard costs. The landlord can instead claim the actual upkeep costs they paid, with invoices (ZDoh-2 art. 77(1) and (2)). Farm or forest land has no cost deduction. Subletting is taxed on the sublet rent less the rent paid. The tax is 25% final (art. 135.č). Rent and capital income stay out of the annual base (art. 131.a); there is no election to add them in.

**Sole proprietor (s.p.).** Business profit is revenue less expenses under corporate tax rules (ZDoh-2 art. 48(1) and (2)).

- **Actual expenses.** The profit joins the annual base and is taxed on the scale.
- **Normed expenses (2026 rules).** For tax years from 1 January 2026 the entry and exit tests and the tax rate come from ZPZR, not ZDoh-2 arts. 48 and 135.a (ZPZR arts. 6, 7, 20 and 21(2)). ZPZR came into force on 20 November 2025, the day after publication in Uradni list RS 91/25 (art. 21(1)). The normed expenses themselves still come from ZDoh-2 art. 59 (see the table above; ZPZR arts. 6(3) and 20).
  - **Entry test.** The s.p. can elect normed expenses for 2026 if the average revenue of 2024 and 2025 (under the accounting rules) is not over EUR 120,000, when it was full-time self-insured for at least nine months in each of those two years. The limit is EUR 50,000 if it was so insured in neither year, and EUR 85,000 in any other case (ZPZR art. 6(3)). "Nine months" means insured on the basis of self-employment for at least 75% of the minimum annual full-time hours (art. 6(16)).
  - **Part years and new businesses.** If the s.p. traded for only part of 2024 or 2025, the entry test is adjusted pro rata to the period traded (art. 6(4)). FURS applies this by scaling the limit by the days traded over the days in the two years: an s.p. that traded 90 days in each of 2024 and 2025 and was not full-time insured may enter if its average revenue is not over (180 / 731) x EUR 50,000 = EUR 12,311.90 (FURS brochure on business income, section 3.1). A previous year with no trading counts as zero revenue (art. 6(14)), so a business that starts in 2026 passes the entry test unless art. 6(8) and (9) add other revenue. The pro rata adjustment does not apply if, in the 18 months before the election, the s.p. set up a company, transformed the business or took over a business; then the revenue of that company or business counts too (art. 6(8) and (9)). The old ZDoh-2 art. 48(4) rule for new businesses (first year, and the second if trading started in the last six months of the first) does not apply for 2026: art. 6 applies notwithstanding ZDoh-2 art. 48, and art. 20 puts art. 6(4) in place of art. 48(4), so new businesses enter through art. 6(4) and (14) (ZPZR arts. 6(1), 20 and 21(2)).
  - **Related persons.** Revenue of related persons counts toward the tests, unless the s.p. proves that meeting the normed-expense conditions was not the main reason, or one of the main reasons, for the set-up (art. 6(9) and (13)). The annual return discloses revenue from each related person and from any employer the s.p. also works for (art. 6(15)).
  - **Election.** By 31 March of the year concerned; a new business elects within eight days of registration, and a late election is rejected (ZDavP-2 art. 308(1) to (3)). The election carries on each year unless the s.p. gives notice of leaving (art. 308(4)).
- **Forced exit for 2026.** An s.p. must use actual expenses and keep full books for 2026 if the average revenue of 2024 and 2025 is over the same limits: EUR 120,000, EUR 50,000 or EUR 85,000 (ZPZR art. 6(13); ZDavP-2 art. 308(5)). The pro rata adjustment is for entry only: in the exit test a year with no trading counts as zero and part-year revenue is not scaled (art. 6(4), (13) and (14)). FURS's example: an s.p. registered on 1 June 2025, not full-time insured, with 2025 revenue of EUR 110,000 has a 2024 and 2025 average of EUR 55,000, over EUR 50,000, and must leave normed expenses for 2026 (FURS brochure on business income, section 3.6). The earlier exit rule for 2026 in ZDoh-2AB art. 23(b) (2025 revenue over EUR 60,000 or 30,000) does not apply for tax year 2026 (ZPZR art. 19).
- **The tax.** The profit after normed expenses is taxed as a final tax (ZPZR art. 7(3)). If the s.p. was full-time self-insured for at least nine months of 2026 itself, the rate is 20% on a base up to EUR 72,000 and EUR 14,400 plus 35% of the base above that. Otherwise it is 20% up to EUR 33,000 and EUR 6,600 plus 35% above (art. 7(1)).
- **ZIURS and the 6 December 2026 referendum.** FURS stated on 16 October 2026 that ZPZR currently governs entry to and exit from normed expenses for 2026. A separate act, ZIURS (the Act on Intervention Measures for the Development of Slovenia), also changes the normed-expense rules for 2026 and, if it enters into force, applies from 1 January 2026. The National Assembly has called a subsequent legislative referendum on ZIURS for Sunday 6 December 2026 (OdZIURS, Uradni list RS 1692/2026, point IV). FURS stated that if ZIURS does not enter into force, ZPZR stands for 2026 and FURS will issue decisions moving s.p.s that fail the ZPZR tests to actual expenses, with full books, for the whole of 2026 (FURS news, 16 October 2026). Check the FURS page before advising on 2026.
- **Pointer only.** This skill does not cover business expenses, depreciation, reliefs or the s.p. against d.o.o. choice. Use [slovenia-tax-optimization](slovenia-tax-optimization.md) and [si-corporate-income-tax](si-corporate-income-tax.md), whose base rules ZDoh-2 art. 48(2) borrows.

**Changes for 2025 and 2026.**

- **ZDoh-2AB (Uradni list RS 104/24), from tax year 2025** (ZDoh-2AB art. 27(1)):
  - lowered the normed-expense entry threshold from EUR 50,000 to 30,000, and for farm households from EUR 100,000 to 60,000 (art. 48);
  - rewrote the normed-expense scale (art. 59);
  - added the 7% relief for new residents (art. 113.a);
  - raised the dependant amounts (art. 114, indexed for 2025 under ZDoh-2AB art. 26);
  - dropped the extra proof test for EU and EEA non-residents (art. 116).
- **ZDoh-2AB, from tax year 2026:** it deletes art. 42(1), the special base for public servants and officials posted abroad, who were taxed only on the pay they would have received for the same work in Slovenia (ZDoh-2AB arts. 7 and 27(1); old text in the ZDoh-2 consolidated text NPB33).
- **ZINR (Uradni list RS 40/25):** added the INR regime, applying from 5 March 2026 (ZINR art. 45).
- **ZPZR (Uradni list RS 91/25, amended by ZPZR-A 32/26), from tax year 2026:** replaced the normed-expense entry and exit tests with two-year average revenue tests of EUR 120,000, 85,000 and 50,000, replaced the 20% rate of art. 135.a with 20% up to a base of EUR 72,000 (EUR 33,000 if not full-time self-insured) and 35% above, and switched off ZDoh-2AB art. 23(b) for 2026 (ZPZR arts. 6, 7, 19 and 21(2)). ZPZR does not amend the ZDoh-2 text itself; it overrides it.

The PISRS register lists no amendment to ZDoh-2 after ZINR as of 30 October 2026. ZPZR overrides arts. 48 and 135.a for 2026 without amending the ZDoh-2 text.

**Foreign tax credit.** A resident deducts foreign tax on foreign income, up to the lower of the foreign tax actually paid and the Slovenian tax on that income. Under a treaty, the credit is capped at the treaty rate. Unused credit is lost (ZDoh-2 arts. 136, 137 and 140). Details are in [si-cross-border](si-cross-border.md).

## Deadlines and filing

| What | When | Source |
|---|---|---|
| Send FURS data for allowances (dependants) so the informative calculation includes them | by 15 February 2027 for 2026 | ZDavP-2 art. 270(2) |
| Return for interest, dividends and rent not taxed at source (for example a foreign payer, or a private tenant), and for capital gains on securities | by 28 February 2027 for 2026 | ZDavP-2 arts. 325(5) and 326(1) |
| Capital gain on real estate | return within 15 days of the sale | ZDavP-2 art. 326(3) |
| Claim actual rent costs where the tenant withheld tax | by 28 February 2027 | ZDavP-2 art. 329.a(1) |
| FURS decision on the 28 February returns | by 30 April | ZDavP-2 art. 330(2) |
| s.p. annual tax return (davčni obračun) | by 31 March 2027 for 2026; balance due within 30 days of that date | ZDavP-2 arts. 297(2) and 301 |
| s.p. election of normed expenses | by 31 March of the year concerned; a new business within 8 days of registration | ZDavP-2 art. 308(1) and (2) |
| FURS sends the informative calculation (informativni izračun) | by 31 May 2027 | ZDavP-2 art. 267(3) |
| Objection (ugovor) to the informative calculation | within 15 days of delivery, with a corrected calculation | ZDavP-2 art. 267(4) and (5) |
| No informative calculation received by 15 June | file a return (napoved) by 31 July 2027 | ZDavP-2 art. 267(6) |
| Leaving Slovenia before 31 July | return for the resident period by the date of departure | ZDavP-2 art. 269(2) |
| EU or EEA non-resident claiming resident allowances | return by 31 July of the second year after the tax year (31 July 2028 for 2026) | ZDavP-2 arts. 269(1) and 270(3) |
| FURS decision after an objection or return | by 31 October | ZDavP-2 art. 276 |
| Paying an assessment | within 30 days of delivery of the decision | ZDavP-2 art. 66 |

**The informative calculation.** FURS prepares it from the data it holds. If the resident does not object within 15 days of delivery, it becomes their return and then the assessment decision, and the right of appeal is treated as waived (ZDavP-2 art. 267(3)). To claim foreign tax credits or treaty exemptions, the resident must claim them in the objection or the return (art. 273(1) and art. 274(1)). A treaty credit can also be claimed on appeal (art. 273(5)). Dependants can be added in the objection (art. 271(1)). A difference of EUR 2 or less is not collected (art. 277).

**Advance tax (akontacija) during the year.**

- **Main employer.** The employer withholds on the monthly scale, applying one twelfth of the allowances (ZDoh-2 art. 127(2) and (3)).
- **Secondary employer and contract work.** These withhold 25% with no allowances (art. 127(6) and (10)).
- **Withholding payers.** A payer pays the tax withheld within five days of paying the income (ZDavP-2 art. 283(1)).
- **s.p. advance tax.** The s.p. pays advance tax equal to the last year's tax. It is paid monthly if over EUR 400, otherwise quarterly. Each instalment falls due on the last day of its period and must be paid within 20 days (ZDavP-2 art. 298(1), (3) and (4)). The s.p. can ask FURS to change the amount at least 30 days before an instalment falls due (art. 299).

Returns are filed on eDavki.

## Penalties and interest

| Breach | Fine or charge | Source |
|---|---|---|
| Individual: return not filed on time or in the set way (including the 31 July return and the capital income returns) | EUR 250 to 400 | ZDavP-2 art. 394 |
| Individual: false, wrong or incomplete data in a return | EUR 400 to 5,000 | ZDavP-2 art. 395 |
| s.p.: tax return not filed, filed late, or wrong; books not kept | EUR 800 to 10,000 | ZDavP-2 art. 397(1) |
| Tax found in an audit | interest at 7% a year from the due date to the decision | ZDavP-2 art. 95 |
| Late payment | default interest at the ECB main refinancing rate plus 8 points, reset each half-year: 10.15% for January to June 2026 (ECB rate 2.15%) and 10.40% for July to December 2026 | ZDavP-2 art. 96(1); ZPOMZO-1 art. 2; minister's notice, Uradni list RS 1124/2026 |

There is no fine for a late return if the tax is paid under a voluntary disclosure (samoprijava, ZDavP-2 art. 63). There is no fine for wrong data if the return is corrected under art. 64 (ZDavP-2 art. 396).

## Cross-border points

- **Residence and part-year rules** are in [si-cross-border](si-cross-border.md). In the year of arrival or departure, the allowances and the bands are pro rata to the resident period (ZDoh-2 art. 121).
- **Foreign income of a resident** goes into the informative calculation only if FURS has the data. The resident must add it, and claim the foreign tax credit, in the objection or a return. Foreign dividends, interest and rent go on the 28 February return (ZDavP-2 arts. 273, 326 and 328).
- **EU and EEA non-residents** with at least 90% of their taxable income from Slovenia can claim resident allowances by filing a return (ZDoh-2 art. 116; ZDavP-2 arts. 269(1) and 270(3)).
- **New residents under 40** with a salary of at least twice the average salary get 7% of salary off their tax for up to five years (ZDoh-2 art. 113.a). The conditions are in [si-cross-border](si-cross-border.md).
- **Non-residents selling Slovenian securities** file within 15 days of the sale, or for all sales of the year by 28 February (ZDavP-2 art. 326(4)).

## Worked examples

**Example 1: employee with a flat let to a private tenant (2026).** A resident employee earns gross salary of EUR 36,000. Employee contributions are 23.1% of gross (15.5% pension, 6.36% health, 0.14% unemployment, 0.1% parental, 1% long-term care), so EUR 8,316. The example leaves out the OZP to keep the figures simple; on a full year it also reduces the employment base, by EUR 467.94. There are no dependants. The employee also lets a flat to a private individual for EUR 12,000 a year. A private tenant is not a withholding payer, so the landlord files a rent return by 28 February 2027.

- The employment base is 36,000 less 8,316 = EUR 27,684.
- Total income is over EUR 17,766.18, so only the general allowance of EUR 5,551.93 applies.
- The net annual base is EUR 22,132.07. It falls in band 2: 1,555.43 + 26% of (22,132.07 less 9,721.43) = EUR 4,782.20.
- The monthly withholding by the main employer is credited against this in the informative calculation.
- The rent is outside the annual base. The base is 12,000 less 10% standard costs = EUR 10,800. Tax at 25% is EUR 2,700.

```oa-check
name: Slovenian employee with rental income, 2026 scale
inputs:
  gross_salary: 36000
  employee_contributions: 8316
  general_allowance: 5551.93
  rent: 12000
steps:
  - employment_base: gross_salary - employee_contributions
  - net_base: employment_base - general_allowance
  - annual_tax: 1555.43 + (net_base - 9721.43) * 0.26
  - rent_base: rent * 0.90
  - rent_tax: rent_base * 0.25
expected:
  employment_base: 27684
  net_base: 22132.07
  annual_tax: 4782.20
  rent_base: 10800
  rent_tax: 2700
```

**Example 2: low earner with a child and a share sale (2026).** A resident employee earns gross salary of EUR 17,000. Employee contributions at 23.1% are EUR 3,927. As in Example 1 the OZP is left out; on a full year it also reduces the employment base, by EUR 467.94. They support one child all year and claim the child. They also sell shares bought 7 years ago for EUR 20,000, for EUR 30,000.

- Total income of EUR 17,000 is under the EUR 17,766.18 limit, so the extra general allowance applies: 20,832.39 less 1.17259 times 17,000 = EUR 898.36. The total general allowance is 5,551.93 + 898.36 = EUR 6,450.29.
- The employment base is EUR 13,073. Less the general allowance and the first-child allowance of EUR 2,995.83, the net base is EUR 3,626.88.
- All of it is in band 1 at 16%, so the tax is EUR 580.30.
- The gain is EUR 10,000. The standard costs are the lower of 1% of 20,000 plus 1% of 30,000 (EUR 500) and the gain, so EUR 500, leaving a base of EUR 9,500.
- After 5 but under 10 years of holding the rate is 20%, so the tax on the gain is EUR 1,900. It is reported on the capital gains return by 28 February 2027.

```oa-check
name: Slovenian low earner with child and 7-year share gain, 2026
inputs:
  gross_salary: 17000
  employee_contributions: 3927
  general_allowance: 5551.93
  child_allowance: 2995.83
  cost: 20000
  proceeds: 30000
steps:
  - extra_allowance: max(20832.39 - 1.17259 * gross_salary, 0)
  - total_general: general_allowance + extra_allowance
  - employment_base: gross_salary - employee_contributions
  - net_base: max(employment_base - total_general - child_allowance, 0)
  - annual_tax: min(net_base, 9721.43) * 0.16
  - gain: proceeds - cost
  - standard_costs: min(cost * 0.01 + proceeds * 0.01, gain)
  - gain_base: gain - standard_costs
  - gain_tax: gain_base * 0.20
expected:
  extra_allowance: 898.36
  total_general: 6450.29
  employment_base: 13073
  net_base: 3626.88
  annual_tax: 580.30
  gain_base: 9500
  gain_tax: 1900
```

## Ask the client first

1. Were you a Slovenian resident for the whole of 2026? If you arrived or left, on what dates, and were you under 40 when you started work here?
2. What income did you have, by type? That means salary (main or secondary employer), contract work, s.p. business (actual or normed expenses), rent, dividends, interest, share or property sales, and any income from abroad.
3. For an s.p. on normed expenses: revenue for 2024 and 2025 (and 2026), the months of each year you traded, and whether you were full-time self-insured for at least nine months in each of 2024, 2025 and 2026. These set the entry test and the 72,000 or 33,000 band.
4. Who do you support, and for which months? Does the other parent claim any of the children?
5. For each sale of shares or property: the purchase date and cost, the sale date and price, and whether you lived in the property.
6. Has FURS delivered your informative calculation, and on what date? The 15-day objection period runs from delivery.
7. Did you pay tax abroad on any income? Do you have the foreign tax certificates?

## Sources

| Source | URL | Read on |
|---|---|---|
| Personal Income Tax Act (ZDoh-2), unofficial consolidated text NPB36 up to ZINR (Uradni list RS 40/25): arts. 37, 41, 42, 46 to 48, 59, 77 to 80, 96 to 98, 104.a to 104.c, 111 to 123, 127, 128, 130 to 140 | https://pisrs.si/pregledPredpisa?id=ZAKO4697 | 2026-10-24 |
| PISRS register entry for ZDoh-2 (amendment list, last entry 40/25 ZINR) | https://pisrs.si/api/rezultat/zbirka/id/ZAKO4697 | 2026-10-30 |
| ZDoh-2AB, Uradni list RS 104/24 (amendments; arts. 23, 26 and 27 on transition and start dates; art. 23(b) not applied for 2026 under ZPZR art. 19) | https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2024-01-3309 | 2026-10-30 |
| Act on the Right to a Winter Allowance and the Reform of Normed Expenses (ZPZR), Uradni list RS 91/25 as amended by ZPZR-A 32/26, unofficial consolidated text NPB 1: arts. 6, 7, 19, 20 and 21 | https://pisrs.si/pregledPredpisa?id=ZAKO9359 | 2026-10-30 |
| PISRS register entry for ZPZR (in force; amendments 91/25 and ZPZR-A 32/26) | https://pisrs.si/api/rezultat/zbirka/id/ZAKO9359 | 2026-10-30 |
| Decree calling the subsequent legislative referendum on ZIURS (OdZIURS), Uradni list RS 1692/2026 of 16 October 2026, point IV (vote on Sunday 6 December 2026) | https://pisrs.si/api/uradni-list/objava/u20261692.pdf | 2026-10-30 |
| FURS news, normed expenses in 2026 and ZIURS (16 October 2026) | https://www.gov.si/novice/2026-10-16-ugotavljanje-davcne-osnove-z-normiranimi-odhodki-v-letu-2026-v-povezavi-z-interventnim-zakonom-ziurs/ | 2026-10-30 |
| FURS, notice of the 2026 income tax scale and allowances (15 December 2025, under the Pravilnik in Uradni list RS 104/25) | https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx | 2026-10-24 |
| FURS, Brošura o dohodku iz dejavnosti (16th edition, April 2026): section 3.1 (entry after part years, pro rata limit example), section 3.6 (exit, zero-revenue year example), and its note that ZPZR art. 6 replaces ZDoh-2 art. 48 | https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Dohodek_iz_dejavnosti/Opis/Brosura_o_dohodku_iz_dejavnosti.doc | 2026-10-30 |
| FURS, annual income tax assessment page | https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/dohodnina/letna_odmera_dohodnine/ | 2026-10-24 |
| ZDoh-2, unofficial consolidated text NPB33 (up to ZORZFS, before ZDoh-2AB): old art. 42(1) | https://pisrs.si/api/datoteke/integracije/9340577 (NPB 33 version in the PISRS register for ZAKO4697) | 2026-10-24 |
| Individual Investment Accounts Act (ZINR), Uradni list RS 40/25: art. 45 (entry into force and start of application) | https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-1572 | 2026-10-24 |
| Prescribed Default Interest Rate Act (ZPOMZO-1): art. 2 | https://pisrs.si/pregledPredpisa?id=ZAKO3695 | 2026-10-24 |
| Minister of Finance, rate of default interest from 1 July 2026 (10.40%), Uradni list RS 1124/2026 | https://pisrs.si/api/uradni-list/objava/u20261124.pdf | 2026-10-24 |
| ECB key interest rates (main refinancing rate 2.15% from 11 June 2025, 2.40% from 17 June 2026) | https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html | 2026-10-24 |
| Social Security Contributions Act (ZPSV) art. 1 and arts. 8 to 13 rates, and Long-Term Care Act (ZDOsk-1) arts. 51(2), 56 and 56.a(1), for the example contribution rates and their deduction | https://pisrs.si/pregledPredpisa?id=ZAKO984 and https://pisrs.si/pregledPredpisa?id=ZAKO8819 | 2026-10-24 |
| Health Care and Health Insurance Act (ZZVZZ) art. 48 (OZP), and FURS self-employed contribution tables SZ 1/2026 and SZ 3/2026 for the OZP of EUR 37.17 and EUR 39.36 | https://pisrs.si/pregledPredpisa?id=ZAKO213 and https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/prispevki_za_socialno_varnost/osnove_za_placilo_ter_zneski_prispevkov_za_socialno_varnost/ | 2026-10-24 |
| Tax Procedure Act (ZDavP-2), unofficial consolidated text up to ZDavP-2P (Uradni list RS 100/25) and decision U-I-148/25: arts. 63, 64, 66, 95, 96, 267 to 277, 283, 297 to 301, 308, 325 to 330, 394 to 397 (art. 308 re-read 2026-10-30) | https://pisrs.si/pregledPredpisa?id=ZAKO4703 | 2026-10-24 |

Not yet confirmed: FURS practice on whether "total income" for the allowance taper is gross pay (the reading used here, from arts. 37 and 111(3) and the FURS monthly table, which uses gross pay). The eDavki form codes Doh-KDVP and Doh-Div, which are FURS names and are not in the statute. The 2027 indexation, not yet published. The content of ZIURS and whether it enters into force: it goes to a referendum on 6 December 2026, and if it enters into force it changes the 2026 normed-expense rules from 1 January 2026 (FURS, 16 October 2026); its text was not read.

> Contributed by Michael Cutajar.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-30. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `slovenia-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/slovenia-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.