In an effort to position itself as an attractive destination for international professionals amid intensifying global competition for highly qualified talent, Slovenia has introduced tax incentives for highly skilled professionals. From January 2025 onwards, individuals who meet specific criteria will be eligible for a new tax incentive, offering a reduced personal income tax rate of just 7 percent on their salary.
This measure forms part of a wider package of innovation-driven tax reforms introduced in 2024. The aim is to support activities and profiles that contribute to higher value creation, helping Slovenia to close the gap with innovation-leading countries.
Who is eligible?
The tax benefit applies to Slovenian and foreign residents who:
are under 40 years of age when they start working in Slovenia
were not residents of Slovenia and did not earn Slovenian-sourced income from employment or business in the two years prior to starting work.
receive a gross monthly salary of at least twice the national average wage (currently around EUR 4,400).
This benefit can be used for up to five consecutive tax years.
For example, an individual with a gross monthly salary of EUR 5,000 who qualifies for the benefit and the general tax allowance would pay 39 per cent less income tax.
A professional with a gross monthly salary of €5,000 who qualifies for this benefit and the general tax allowance would pay 39 per cent less income tax. This amounts to a monthly saving of around EUR 350, or EUR 4,200 per year.
While tax policy alone does not determine whether a country becomes an innovation hub, it plays a significant role in career-related and relocation decisions. With this new measure, Slovenia is sending a clear signal that it values knowledge, skills, and global talent.
At Sibiz, we support individuals, companies and corporate clients exploring opportunities in Slovenia. For those considering relocation, investment or expansion, understanding the evolving regulatory and tax framework is essential.
Feel free to reach out or visit www.sibiz.eu to find out more.
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