Slovenia Personal Income Tax
Detailed personal income tax rates and rules for Slovenia in 2026.
Slovenia applies progressive income tax with five brackets from 16% to 50%. A general tax allowance (splošna olajšava) of approximately €5,000 reduces taxable income, with an additional allowance for lower earners up to approximately €7,500 total. The top 50% rate applies to income exceeding approximately €74,160.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €9K | 16% |
| €9K – €26K | 26% |
| €26K – €52K | 33% |
| €52K – €74K | 39% |
| €74K+ | 50% |
Filing Deadline
March 31 of the following year (informative calculation sent by June; appeals by June 30)
Residency Rule
An individual is a Slovenian tax resident if their permanent home is in Slovenia, their center of vital interests is in Slovenia, or they are present for more than 183 days in a calendar year. Residents are taxed on worldwide income.
Additional Notes
Self-employed persons can use normative costs (recognized expenses) of 80% of revenue for the first €50,000 and 40% above (capped at €40,000 total normative costs). This 'normiranec' regime is very popular among freelancers and small entrepreneurs.
How Slovenia Income Tax compares
Slovenia’s top personal income tax rate of 50% is the 10th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
