Slovenia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Slovenia tax profile.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 10 November 2026. Figures last changed 10 November 2026. Profile last reviewed 22 October 2026.
Scroll across the table to see all tax rates.
| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Slovenia | 61.55% | 20% | 25% | 25% | 25% | 22.5% | 0% |
Reviewer's notes: what is still open on this profile
- Qualifying ordinary private rent is finally taxed at 25% after 10% deemed expenses; land, subletting, business letting and actual expenses differ. Taxable interest is 25%; qualifying Slovenian/EU bank deposits have a separate exemption. Additional low-income allowance and fixed monthly OZP remain unmodelled. Crypto exemption applies to private non-business disposals only; business and instrument classification require separate review.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Slovenia tax profile?
Partly complete. The Slovenia profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Slovenia?
The top rate on a salary is 61.55%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 50% above EUR 82,346.
How are capital gains taxed in Slovenia?
The top rate on a long-term capital gain is 20%. A gain on an asset held for 60 months or less is taxed at up to 25%.
How are dividends and interest taxed in Slovenia?
The top rate is 25% on dividends and 25% on interest. Rental income is taxed at up to 22.5%.
How is crypto taxed in Slovenia?
In our model Slovenia does not tax a private investor's gain on crypto assets.
Does Slovenia tax foreign income?
Yes. Slovenia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Slovenia have a wealth tax?
No. Slovenia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Slovenia have an exit tax for individuals?
This is not verified yet: we have not checked whether Slovenia taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Slovenia?
The Slovenia day test (more than 183 days in the tax year): 184 days in a calendar tax year, or earlier through home and personal ties. Tax registration, family and economic ties, treaty residence and exact part-day counting need separate review. A business permanent-establishment 183-day rule is distinct from individual residence.
Residence decides whether Slovenia taxes you on these rates. See the Slovenia day-count test and count your own days.
Sources
The Slovenia profile cites 8 sources for these rules, 6 of them from a government or a statute.
- PwC Worldwide Tax Summaries — Slovenia net wealth/worth tax · summary, retrieved 2026-11-10
- FURS - Lestvica za odmero dohodnine in olajšave za leto 2026 (Pravilnik, Uradni list RS 104/25) · official, retrieved 2026-10-22
- Zakon o dohodnini (ZDoh-2), arts. 93, 96, 132 - neuradno prečiščeno besedilo št. 36 · official, retrieved 2026-10-02
- Financial Administration of the Republic of Slovenia · official, retrieved 2026-11-10
- FURS — Private residential letting income tax · official, retrieved 2026-11-10
- FURS - Dohodek iz delovnega razmerja (opis, različica marec 2026): davčna osnova in prispevki · official, retrieved 2026-10-22
- FURS — Trading virtual currencies as an individual · official, retrieved 2026-11-10
- PwC Worldwide Tax Summaries — Slovenia income determination · summary, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Slovenia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Slovenia side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Slovakia, Turkiye, Ukraine, Kosovo, Albania, Armenia.