Slovenia will introduce a temporary residence permit for digital nomads starting 21 November 2025. From that date, non-EU citizens will be able to apply for this new type of residence permit, which allows them to live in Slovenia while working remotely for employers or clients abroad.
Key features of the digital nomad residence permit
Issued for up to one year.
Not renewable, but a new application can be filed after a six-month cooling-off period.
Holders may switch to another type of residence permit (for example, employment in Slovenia) during the validity period.
Applicants must show sufficient financial means, equal to twice the average annual net salary in Slovenia.
Family reunification is possible immediately, without minimum residence conditions.
Only for non-EU/EEA nationals working for foreign companies or as freelancers abroad.
Labor market exemptions Digital nomads are not integrated into the Slovenian labor market. They do not need approval from the Employment Service of Slovenia since their professional activity is carried out exclusively for foreign clients.
Tax residency considerations The residence permit itself does not automatically trigger Slovenian tax residency. Tax obligations depend on the individual’s circumstances, including:
Length of stay in Slovenia (more than 183 days in a calendar year).
Having family members or a permanent home in Slovenia.
Center of personal and economic interests.
If these conditions are met, the Financial Administration of the Republic of Slovenia (FURS) may consider a digital nomad a Slovenian tax resident, which would result in taxation on worldwide income.However:
A digital nomad who only stays temporarily and remains a tax resident of their home country does not report or pay tax in Slovenia.
International double taxation treaties may further protect nomads from double taxation.
In practice, a USA digital nomad living in Slovenia with a one-year permit, working exclusively for USA clients, would typically not be taxed in Slovenia, provided their USA tax residency is maintained.
Still, if a nomad settles in Slovenia long-term, brings family, or shifts their main life interests here, Slovenian tax residency may apply. In such cases, FURS requires proper registration and full tax compliance.
Important note Slovenian law also provides that a person can still be treated as a non-resident for tax purposes even if they formally meet residency conditions, if an international treaty assigns them residency in another state.
How SIBIZ helps you We support digital nomads, business professionals, and international companies with:
Tax residency assessments and advisory.
Cross-border taxation and accounting.
Assistance with visas and residence permits.
Structuring business and personal finances in Slovenia.
Each case must be assessed individually, taking into account personal circumstances such as current tax residency, length of stay, family situation, and professional activity. At SIBIZ, we provide tailored guidance after carefully reviewing your specific situation.
For tailored advice and support, contact us via www.sibiz.eu.
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