Personal income tax

Personal income tax rates in Slovenia apply only to sole traders and individuals  that perform business activities in Slovenia.

The Slovenian income tax prepayment calculation is made according to the income tax rate as defined in the tax schedule (from 16% to 50%).

Income from self-employment is income obtained from performing any entrepreneurial or independent activity.

If the head office of your company is in another country and you are doing business in Slovenia, you are obliged to pay tax on income earned in Slovenia.

The tax return for the prepayment of income tax must be submitted to the tax administration office by 31 March of the current year for the previous year at the latest. The document must be submitted in electronic form via the eTax system.

The return does not have to be submitted by those sole traders and individuals who hold the status of a person paying normalised taxes.