A monthly social security contribution and advance payment on income tax is paid by employees out of their salaries. Income tax is paid by residents of Slovenia. You are a resident of Slovenia if:

• your permanent place of residence is in Slovenia,
• your usual place of residence or the centre of your personal and economic interests is in Slovenia,
• you spent more than 183 days in total in Slovenia during one tax year,
• you reside outside Slovenia due to employment in a diplomatic body, consulate and similar.

Tax obligations are determined by income brackets. In assessing advance income tax some tax relief is allowed, e.g. for supported children or other family members.

Taxed incomes are all incomes of Slovene residents with a source of income in Slovenia as well as abroad, and incomes of a non-resident with a source of income in Slovenia.

Every person liable to tax has a tax number.

• Tax Administration of the Republic of Slovenia  
  
  
• Invest Slovenia - Taxes and Accountins 
• Slovenia Partner