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Slovenia Amends Personal Income Tax Act Including a Tax Reduction for Qualifying New Residents

14 January 2025

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Approved Changes

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Slovenia

Slovenia published the Act on Amendments to the Personal Income Tax Act in the Official Gazette on 10 December 2024. The measures include: The introduction of a special tax allowance for new resident workers, providing for a reduction in personal income tax in the amount of 7% of salary or compensation received for up to 5 consecutive years, subject to certain conditions including that the worker was not resident in Slovenia in the two previous years, their contracted salary is at least double the average annual salary in Slovenia, and they are below the age of 40 when they commence...