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Slovenia Personal Income Tax Guide (IIT)

Slovenia's Individual Income Tax (IIT) uses a progressive rate system from 0% to 39% (up to ~50% including social contributions). The first EUR 8,755 of annual income is tax-free. A general personal allowance of EUR 4,600 applies, with higher allowances for lower-income earners reaching up to EUR 6,600. The tax authority is Finančna uprava RS (FURS). All amounts in EUR.

Slovenia's Finančna uprava RS (FURS) administers the tax system on a worldwide basis for residents. For related guidance, see our Corporate Tax Guide →, VAT Guide →, and Social Contributions Guide →.

IIT Tax Brackets 2026 (Taxable Income)

Slovenia applies progressive rates on taxable income (gross income minus allowances and deductions):

  • 0% — up to EUR 8,755
  • 16% — EUR 8,756 to EUR 25,750
  • 26% — EUR 25,751 to EUR 51,500
  • 33% — EUR 51,501 to EUR 74,160
  • 39% — EUR 74,161 and above

The top marginal rate of 39% applies to income exceeding EUR 74,160. Including social security contributions (employee share 22.1%), the effective top marginal burden can reach approximately 50%.

Personal Allowances

  • General Allowance (splošna olajšava): EUR 4,600 for all residents. Higher for lower incomes: up to EUR 6,600 for annual income below approximately EUR 13,000, phasing down to EUR 4,600.
  • Dependent Family Member Allowance: EUR 2,500 per dependent child (first child), EUR 2,700 (second), EUR 3,700 (third), EUR 4,500 (fourth+). Higher for disabled dependents.
  • Personal Disability Allowance: Varies by degree of disability, from EUR 400 to EUR 18,000 annually.
  • Student Allowance: Students with income from casual work may claim a specific allowance.
  • Senior Allowance: Additional allowance for taxpayers aged 65 and over — EUR 1,500.
  • Voluntary Supplementary Pension Insurance Allowance: Up to EUR 1,500 (or 5.844% of gross salary) for contributions to second-pillar pension funds.

Deductions

  • Social Security Contributions: Employee contributions (22.1%) are fully deductible from gross income before IIT calculation.
  • Interest on Housing Loans: Deductible up to EUR 4,600 per year for first-time home buyers (subject to phase-out over 5 years).
  • Medical Expenses: Deductible for expenses exceeding 1% of taxable income.
  • Donations: Deductible up to 0.5% of taxable income (or up to 3% for cultural/charitable purposes).

Solidarity Tax (Solidarnostni Dodatek)

A temporary solidarity surcharge applies to high incomes exceeding certain thresholds. This is a progressive levy calculated on income above a statutory threshold, typically applied during fiscal consolidation periods.

Filing & Payment

  • Tax year: Calendar year (1 January to 31 December).
  • Filing deadline: Individual tax returns must be filed by 31 July of the following year. FURS typically pre-fills returns via the e-Davki portal.
  • Payment: Tax due upon receipt of assessment. Instalment payments may apply for certain taxpayers.

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