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Slovenia Tax Residency Guide

Slovenia determines tax residency primarily by the 183-day physical presence test. Residents are taxed on worldwide income; non-residents are taxed only on Slovenian-source income. Slovenia has over 60 double tax treaties, including with the EU, US, Canada, China, UAE, and Russia. EU residence rules and social security coordination apply. All amounts in EUR.

Finančna uprava RS (FURS) determines residency status. For related guidance, see our Personal Tax Guide → and Tax Filing Guide →.

Residency Criteria

An individual is considered a Slovenian tax resident if any of the following conditions are met:

  • Physical presence: Spending more than 183 days in Slovenia in a calendar year (including days of arrival and departure).
  • Centre of vital interests: Having a permanent home and personal or economic interests primarily in Slovenia.
  • Habitual abode: Maintaining a habitual abode in Slovenia for more than 183 days.

Tax residents are subject to IIT on their worldwide income. Non-residents are taxed only on Slovenian-source income.

Double Tax Treaties (DTTs)

  • Slovenia has concluded over 60 double tax treaties, including with all EU member states, the United States, Canada, China, UAE, Russia, and many other jurisdictions.
  • Treaties generally follow the OECD Model Tax Convention.
  • Where a treaty applies, residency is determined by tie-breaker rules: permanent home, centre of vital interests, habitual abode, and nationality.
  • Treaties provide reduced WHT rates on dividends, interest, and royalties.

EU Residence & Social Security

  • As a full EU member since 2004, Slovenia applies EU freedom of movement and social security coordination rules.
  • EU/EEA nationals residing in Slovenia for more than 183 days are generally treated as tax residents.
  • Social security contributions are governed by EU Regulation 883/2004 — individuals generally contribute in their country of employment.

Non-Resident Taxation

  • Non-residents are taxed on Slovenian-source income: employment exercised in Slovenia, business profits through a permanent establishment, Slovenian-sourced dividends, interest, royalties, and rental income from Slovenian property.
  • Withholding taxes apply to passive income (25% dividends/interest, 15% royalties) unless reduced by a DTT.

Residency Certificate

  • A certificate of tax residency can be obtained from FURS for treaty purposes.
  • The certificate is typically valid for the calendar year and is required to claim treaty benefits in foreign jurisdictions.

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