Slovenia - Tax Guide for Freelance Contractors
Welcome to our guide to Slovenian Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Slovenia.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Slovenia. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Slovenia.
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Slovenian Income Tax
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Tax residents in Slovenia: are liable to pay Slovenian tax on their worldwide,
Non tax residents in Slovenia: are liable to pay tax on their Slovenian-source income only.
Individuals will be regarded as tax residents:
- if they have a formal residence tie with Slovenia,
- if they have an actual residence tie with Slovenia, (an habitual abode or centre of personal and economic interests), or
- if they are present for more than 183 days in a tax year.
Married persons are taxed separately.
Taxable income includes:
- income from employment (including salary, holiday bonus and fringe benefits),
- business income,
- income from basic agriculture and forestry,
- income from rents and royalties,
- income from capital,
- other income.
The taxable bases are different depending on the various sources of income, they are computed separately and then aggregated and taxed at progressive rates.
Certain deductions are permissible for 2012 including:
General allowances are available depending on the total income as follows:
- EUR 6’373.24 for income up to EUR 10’622.06,
- EUR 7'464.09 for income between EUR 10’622.06 and EUR 12'288.02,
- various personal allowances under certain conditions (dependents, disability),
- EUR 2’382.13 for the first dependent child or a dependent spouse (higher allowances are granted for every additional dependent child ranging from EUR 2’589.68 for second child, EUR 4’319.20 for third child, EUR 5’048.73 for fourth child, EUR 7’778.24 for fifth child). For any further born or dependent child the allowance is increased by EUR 1'729.52, taking into consideration the calculated allowance for the previous child.
EUR 8’631.48 for a disabled child.
Income tax rates for 2012:
- 16% on income up to EUR 7’840.53,
- 27% on income from EUR 7’840.53 to EUR 15'681.03,
- 41% on income exceeding EUR 15'681.03.
Usually, income tax is withheld by the employer from the gross salary paid to the employee as a pre-payment of the final income tax liability.
The Slovenian tax authorities issue a “tentative calculation of income tax” to most taxpayers by 31 May of the year following the tax year. If a taxpayer does not receive a tentative calculation, he has to file a tax return by 30 June of the year following the tax year.