Ljubljana

Salary from a foreign employer or fees from foreign clients

Taxed16%–50% progressive (2026), plus about 40% social contributions for employees of a foreign employer

Residents pay progressive tax on a foreign salary or freelance profit at the 2026 rates (16% up to €9,721.43 of net taxable income, 50% above €82,346.23), after a general allowance of at least €5,551.93. The catch: pay for work physically done in Slovenia has a Slovenian source even when the employer is abroad (ZDoh-2, Article 9), so Slovenia can tax it even before you become resident. A non-resident escapes this only under a tax treaty's employment article, which needs all three conditions: no more than 183 days in Slovenia in any 12 months, an employer that is not Slovenian, and no Slovenian permanent establishment bearing the pay. Without a treaty with your country, even a short stay is taxable. Because no Slovenian payer withholds the tax, you file the advance-tax return yourself and FURS sets the monthly advance by decision. Once you are resident and working in Slovenia, a treaty usually gives Slovenia the sole right to tax that salary, so tax withheld abroad is not credited and must be reclaimed from the foreign tax office. If Slovenian social insurance applies to you, as an employee of a foreign employer you also file monthly contribution returns and pay both shares yourself: 24.1% employee and 16.1% employer (including 2% long-term-care contribution since 1 July 2025), on at least 60% of the average salary, plus a flat monthly health contribution. EU rules or a bilateral social security agreement can keep you in your home system instead. Freelancers working from Slovenia must register as a sole trader (s.p.); many use the flat-rate expense regime (see regimes).

On the nomad visa

Since 21 November 2025 non-EU remote workers can get a one-year, non-extendable temporary residence permit for digital nomads. FURS guidance from January 2026 says the permit does not change anyone's tax position: the ordinary ZDoh-2 rules and tax treaties apply, and there is no exemption. A holder who stays more than 183 days in a calendar year, or makes Slovenia their habitual home, becomes resident and pays progressive tax on worldwide income, including the foreign salary. A shorter stay leaves you non-resident, but pay for work done in Slovenia is still Slovenian-source. It is exempt only if a treaty's employment article applies (no more than 183 days in any 12 months, a non-Slovenian employer, no Slovenian permanent establishment), and you must claim that with a certificate of residence from your home country. FURS also says permit holders may be covered by Slovenian social insurance, and that self-employed nomads must check whether they have a permanent establishment in Slovenia, which FURS says is likely after 6 to 12 months of activity.

Dividends, interest, gains, rent and pensions from abroad

Taxed25% flat on dividends, interest, capital gains and net rent (gains 20% after 5 years, 15% after 10, exempt after 15); pensions at 16%–50%

Investment income is taxed separately at 25% as a final tax, without allowances. Income from abroad is not withheld in Slovenia, so you declare foreign dividends, interest and share sales yourself by the end of February for the previous year, including trades through foreign brokers. Capital gains on shares, funds and property are taxed at 25% if held up to 5 years, 20% after 5, 15% after 10 and not at all after 15 (20 years until 2021). The holding period runs from when you bought the asset, not from when you became resident, and costs are allowed as a flat 1% of purchase and sale value or actual costs. Selling a home where you had your registered permanent residence and actually lived for at least three years is exempt. The first €1,000 a year of interest on deposits at Slovenian and EU banks is untaxed; other interest is taxed in full. Rent is taxed at 25% on rent minus a flat 10% for costs, or minus actual maintenance costs. An emergency law, ZIURS, adopted in 2026 but awaiting a referendum, would change rental and flat-rate business taxation from 1 January 2026 if it takes effect. We could not load its official text, so this profile does not apply it. Foreign pensions are added to your annual income at 16%–50%, with a tax credit of 13.5% of a pension from compulsory pension insurance, which FURS applies to foreign state pensions too. You declare the pension within 15 days of the first payment. Tax paid abroad is credited up to the Slovenian tax on the same income, and treaties may leave some pensions, such as government pensions, taxable only in the paying country.

Net wealth and inheritance

No wealth taxInheritance tax applies

Slovenia has no net wealth tax. Its 2014 real estate tax law was annulled by the Constitutional Court, and the old tax on high-value real estate was not restored. Inheritance and gift tax depends on the relationship. The first class pays nothing: children and further descendants, adopted children, the spouse or long-term unmarried partner, and also sons- and daughters-in-law, stepchildren and registered partners. Parents, siblings, nephews and nieces pay 5% to 14%; grandparents, aunts, uncles and cousins 8% to 17%; anyone else 12% to 39%, rising with value. Gifts or inheritances of movable property only, including cash and securities, are not taxed below €5,000. Estates administered by a foreign court are not taxed in Slovenia, except Slovenian assets covered by an EU certificate of succession. Property owners pay an annual property tax under the old Citizens' Taxes Act (davek od premoženja): 0.10% to 1.00% of a building's value, after deducting the value of 160 m² of living space in a home where the owner lived permanently, and 0.20% to 1.50% for holiday homes (2026 scale). Municipalities also charge a fee for the use of building land (NUSZ). Real estate sales pay a 2% transfer tax.

Tax resident after

183 days a year

Top income tax rate

50%

When you become tax resident

Under Article 6 of the Personal Income Tax Act (ZDoh-2) you are resident if you meet any one test: an officially registered permanent residence in Slovenia, your habitual residence or centre of personal and economic interests there, or presence in Slovenia for more than 183 days in total in a calendar year. If only the day test applies, you count as non-resident for your first 183 days; once you pass it, the tax authority (FURS) makes you resident by decision, backdated to your first day in Slovenia that year. Someone who arrives in the second half of a year is non-resident for that year unless another test applies. If you move your home or family to Slovenia, you can be resident from the day you arrive. You apply for a residency decision with an arrival questionnaire. A tax treaty can still make you resident only in the other country (Article 7).

Top income tax rate

Ljubljana, like all of Slovenia, has no regional or municipal income tax, so the national scale applies everywhere. For 2026 the rates on annual net taxable income are 16% up to €9,721.43, 26% up to €28,592.44, 33% up to €57,184.88, 39% up to €82,346.23 and 50% above €82,346.23. The 25% rate on investment income and rent is separate and does not stack on top.