Income tax in Slovenia 2026

Active income climbs five brackets — 16%, 26%, 33%, 39% and 50% above EUR 82,346 (2026) — after deducting social contributions and the EUR 5,551.93 general allowance.

Dividends, interest and capital gains never touch this scale: they are settled separately at flat rates, so the 50% band only reaches salaries and business profits.

At a glance

top rate: 50% above EUR 82,346.23 (2026)
entry band: 16% after allowances
tax year basis: Calendar year
filing deadline: Authorities issue the assessment by 31 May; self-filing by 31 July only if none arrives
residency basis: Worldwide if registered, habitually present, centred or 183+ days in Slovenia
regime flag: New-resident 7% salary allowance (2025+); micro-enterprise lump-sum regime

Rates

Income tax scale (2026)

Taxable income (EUR)	Rate on this band	Note
0 – 9,721.43	16%
9,721.43 – 28,592.44	26%
28,592.44 – 57,184.88	33%
57,184.88 – 82,346.23	39%
Over 82,346.23	50%

Marginal rates apply within each band.

Micro-enterprise lump-sum regime (2026)

Notional expenses	Revenue band	Applies to
80% of revenue	Income up to EUR 12,500	Sole traders with prior-year revenue up to EUR 50,000
40% of revenue	EUR 12,500 – 30,000	Same regime; no deduction above EUR 30,000
80% / 0%	Under / over EUR 60,000	Fully insured entrepreneurs (9+ months) with revenue up to EUR 120,000
20% / 35%	Tax on the resulting base	20% up to EUR 33,000 of base (EUR 72,000 for the insured variant), 35% above

Thresholds & allowances

General allowanceEUR 5,551.93
Everyone; boosted by formula for incomes below EUR 17,766.18
Dependent childrenEUR 2,995.83 for the first
Rising for each further child; EUR 10,856.24 for a child needing special care
Young and oldEUR 1,443.50 / 1,665.58
Extra allowance for employed under-29s and for over-70s
New-resident allowance7% of salary
Under-40 arrivals not resident in the prior 2 years, hired locally at over twice the average salary
Bonus exemptionsUp to the average gross salary
Annual performance bonuses, plus mandatory vacation and winter bonuses, are tax-free within the national average salary
Voluntary pension allowanceUp to EUR 3,224.18
For supplementary pension insurance commitments

Residency

Residency trigger

A registered permanent address, habitual abode or centre of personal and economic interests in Slovenia makes you resident — as does 183+ days of presence in the tax year; everyone is taxed individually, with no joint filing.

Non-resident treatment

Non-residents pay on listed Slovenian-source income at the same scale or flat rates; European Union residents earning 90%+ of income in Slovenia unlock the resident allowances.

Notes

Income from service and authorial contracts outside employment is taxed separately at 25% after a 10% cost allowance — it never joins the progressive scale.
Board members of state-aided companies still face a crisis-era 49% surtax on pay above thresholds (EUR 12,500 monthly salary, EUR 25,000 bonuses).
Losses carry forward only 5 years from 2025 (previously unlimited), usable against half the year's base; pre-2025 losses must be used by 2029.
The tax office does the math: most people just receive their assessment by 31 May and have 30 days to pay.
Employees receiving start-up shares can defer tax until sale, job end or 10 years — provided they hold under 10% of the company.

FAQ

What is the top income tax rate in Slovenia?

50%, on taxable income above EUR 82,346 in 2026 — reached after five brackets starting at 16%.

What does the general allowance shelter?

EUR 5,551.93 for everyone in 2026, rising by formula for incomes under EUR 17,766 — plus child, youth and senior add-ons.

Is there a regime for newcomers?

Yes — since 2025, under-40 arrivals employed in Slovenia at more than twice the average salary deduct 7% of their pay, provided they weren't resident in the prior 2 years.

Figures: tax year 2026, compiled from public sources. Not tax advice.

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