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Slovenian Parliament Considering Personal Income Tax Amendments

17 October 2022

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Proposed Changes

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Slovenia

The Slovenian parliament is considering a draft Bill on Amendments and Supplements to the Income Tax Act, which contains personal income tax amendments consulted on in August, including certain amendments that partially reverse amendments made by the Law of 11 March 2022. The main measures are similar to the previous proposals, with some changes, and 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 for 2023, along with the repeal of the scheduled annual increases that would result in a EUR 7,500 allowance in...