Basis – Resident individuals are taxed on worldwide income. Nonresidents are taxed on Slovenia-source income.
Residence – An individual, regardless of nationality, is resident in Slovenia for personal income tax purposes if he/she has a formal residence tie with Slovenia (i.e. a permanent residence registered in Slovenia, is a Slovenian public employee employed abroad or was a Slovenian resident but is currently employed in an EU institution) or actual residence tie with Slovenia (a habitual abode or center of personal and economic interest or is present for more than 183 days in a taxable year in Slovenia).
Filing status – There is no joint taxation. Each individual is treated as a separate taxpayer.
Taxable income – Personal income tax is levied on 6 categories of income: income from employment, business income, income from basic agriculture and forestry, income from rents and royalties, income from capital (dividends, interest and capital gains) and other income. The taxable bases of various sources of income earned in a calendar year are computed separately and then aggregated and taxed at progressive rates (except income from capital). Schedular taxation is applied to income from capital.
Capital gains – Capital gains are subject to a base rate of 20%, which is reduced by 5 percentage points for every 5 years the capital (real estate, securities, etc.) is held, making the gain exempt when the capital is held for more than 20 years. Capital gains arising from derivatives are taxed at a 40% rate if disposed of during the first year of ownership.
Deductions and allowances – A general allowance is available to all resident taxable persons. Various personal allowances are also available under certain conditions (dependents, disability, etc.). The amounts are changed annually.
Rates – The following progressive rates apply: 16% up to EUR 7,634.40; 27% up to EUR 15,268.77; and 41% on amounts exceeding EUR 15,268.77 (2011). The tax schedule is changed annually. Dividend and interest income received by a resident individual is subject to a 20% withholding tax.
Other taxes on individuals:
Capital duty – No
Stamp duty – No
Capital acquisitions tax – No
Real property tax – A 2% transfer tax applies if the transaction is not subject to VAT.
Inheritance/estate tax – Inheritance and gift tax applies to the transfer of property and is levied progressively, depending on the value of the property and the recipient’s relationship with the deceased or donor.
Net wealth/net worth tax – No
Social security – Income from employment is subject to employee contributions (22.1% of gross income) and employer contributions (16.1% of gross income). Self-employed individuals are obliged to remit social security contributions on their own.