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Slovenia Consulting on Personal Income Tax Amendments

12 August 2022

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Proposed Changes

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Slovenia

Slovenia's Ministry of Finance has launched a public consultation on draft legislation containing personal income tax amendments, including certain amendments that partially reverse amendments made by the Law of 11 March 2022. The main measures include: Reversing the recent reduction in the top progressive income tax rate back to 50% from 45% Setting the standard personal allowance at EUR 5,000, along with the repeal of the scheduled annual increases that would result in a EUR 7,500 allowance in 2025; Increasing the maximum additional allowance for lower-income individuals from EUR 13,716.33 to EUR 15,000, along with a revised formula for determining...