Navigating the tax landscape as a foreign resident or tax resident in Slovenia can be complex. One of the most effective ways to optimize your annual tax liability is by correctly claiming the Special tax relief for dependent family members (“Posebna olajšava za vzdrževane družinske člane”).
What is the Special Tax Relief for Dependent Family Members?
Personal income tax in Slovenia is calculated based on your total annual income. The law provides a Special tax relief for dependent family members to recognize the lower “ability to pay” for those supporting others. By claiming this relief, you reduce your taxable base, which leads to a lower tax bill or a substantial tax refund.
While many employees claim this relief monthly through their payroll, many expats choose to do it annually, or need to correct their data, to ensure the highest possible return for the previous year.
Important Deadlines for 2026
The Financial Administration of the Republic of Slovenia (FURS) uses these applications to prepare your Informative Tax Calculation.
February 5, 2026: Deadline for filing via paper form (in person or by mail) at your local financial office.
February 20, 2026: Deadline for electronic filing via the eDavki portal or mobile app.
Pro Tip: Filing by the February deadlines ensures FURS includes the Special tax relief for dependent family members in your initial calculation, allowing you to receive any potential tax refund in the summer rather than waiting until autumn.
Who Qualifies as a “Dependent”?
To be eligible for the Special tax relief for dependent family members, the individual must meet specific criteria:
Children under 18: All children under this age qualify automatically.
Children aged 18–26: They qualify if they are enrolled in regular or part-time education (high school or university). They must not be employed or registered as a business owner.
Unemployed Spouses/Partners: Includes legal spouses or common-law partners who do not have their own income (or whose income is lower than the prescribed relief threshold).
Parents or Adopters: If they live in a shared household with you or are in institutional care where you cover the costs.
Special Provisions for Foreigners and Non-Residents
As a foreign resident in Slovenia, you may have children living or studying in your home country.
Children Studying Abroad: For children over 18 studying outside of Slovenia (or in non-accredited programs), you must provide a certificate of enrollment.
Non-Resident Dependents: If your family members do not have a registered residence in Slovenia, you must attach a specific form and documentation proving the relationship and their financial status.
Strategic Tax Optimization: Who Should Claim?
A common question for expatriate families is which parent should claim the children to get the most out of the Special tax relief for dependent family members.
The High-Earner Advantage: Generally, the parent with the higher salary should claim the relief. Because Slovenia uses a progressive tax scale, the relief is worth more to someone in a higher tax bracket.
Splitting the Relief: You can divide the relief by months. For example, one parent can claim a child for 3 months and the other for 9 months.
Test Calculations: We highly recommend using the test calculation program on the eDavki portal to simulate which scenario results in the highest combined family refund.
What if Parents are Separated?
If parents cannot agree on who will claim the child, FURS typically splits the Special tax relief for dependent family members 50/50 between them. If one parent provides significantly more support (e.g., via alimony), they may be able to claim a larger share by providing proof of payments.
How to File Your Application
eDavki Portal: The most efficient method. The form Doh_Vdc is often pre-filled with your data from the previous year.
Mobile App: Download the eDavki app (iOS/Android) for a quick submission.
Paper Form: Available at financial offices or for download on the FURS website.
Accuracy is Critical: Ensure all tax ID numbers and dates of birth are correct. Incomplete or inaccurate forms will mean the Special tax relief for dependent family members will not be considered in your calculation.
About Us
SIBIZ is a leading consultancy in Slovenia dedicated to helping expats, foreign investors, digital nomads, and business professionals and corporate clients on, regulatory compliance, immigration, tax, legal and business setup in Slovenia. We provide expert guidance on tax residency, company formation, and administrative compliance to ensure your transition to Slovenia is seamless and profitable.
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