Living in Slovenia: residence beyond 183 days, tax bracket 2026 from 16 to 50 % and capital income at 25 %

In Slovenia, the tax authorities (FURS) cite three residency criteria: a declared permanent residence, habitual residence or the center of personal and economic interests, and a presence of more than 183 days in the year. Residents are taxed on their Slovenian and foreign income. The regulation published in the Official Gazette (Uradni list RS No. 104/2025) sets a progressive tax scale for 2026 ranging from 16 to 50. Capital gains are generally taxed at 25, subject to a final withholding tax. This page does not cover social security, residence permits, or property tax.

Resident or non-resident: the published criteria

The FURS page for people moving to Slovenia defines tax residency as that of someone who establishes or re-establishes a residential relationship. It cites permanent residence, family living in Slovenia, and a stay of more than 183 days in a calendar year as examples. It does not specify how the number of days is calculated.

A January 2017 FURS fact sheet on Slovenian residents employed abroad outlines three criteria, specifying that the list is not exhaustive: officially declared permanent residence in Slovenia; habitual residence or center of personal (family) and economic (employment) interests in Slovenia; and a total presence of more than 183 days in the tax year. The FURS page on arrival in Slovenia also indicates that newcomers must register their residency status with FURS, either through an application or an optional official questionnaire, and submit form DR-02 before their first taxable income or first acquisition of taxable property, which will result in them receiving a tax identification number. These pages do not include an update date, with the exception of the 2017 fact sheet.

Worldwide income for residents, Slovenian income for non-residents

According to the Slovenian Tax Administration (FURS), residents pay income tax on both Slovenian and foreign-sourced income. Non-residents only pay tax on Slovenian-sourced income. When Slovenia has a tax treaty with the country of origin, this treaty applies and specifies which country taxes the income and how double taxation is eliminated.

The FURS (Slovenian Federal Tax Administration) states that, regarding pensions from foreign sources, most tax treaties reserve taxation for the country of residence, in this case Slovenia; therefore, tax paid abroad is not deductible in Slovenia. Residents declare these pensions on an advance payment form, either electronically via eDavki or on paper. The page is undated.

Income tax: the 2026 tax brackets

The regulation on indexed amounts for 2026, published in Uradni list RS No. 104/2025 of December 12, 2025, applicable from January 1, 2026, sets the following scale on a net annual basis.

The same regulation sets the general allowance at EUR 5,551.93 for 2026, and other parameters of the allowance in Article 2, not detailed here.

Capital income: 25 % in principle

The FURS page on capital income, updated on September 3, 2026, indicates that the rate is generally 25%, that the tax is final, and that no allowance applies. It also cites 27.5% for 2020 and 2021. For an individual investment account governed by the ZINR law, the return is taxed at a single rate of 15%, and the first withdrawal is not taxed if it occurs at least 15 years after the account was opened and no withdrawals have been made before then.

• Interests. The eUprava page indicates 25 % of the taxable base, final tax, not included in the annual declaration (page modified on July 5, 2024).
• Dividends. According to the FURS website (updated April 14, 2025), the Slovenian company paying the dividend withholds the tax, and the recipient has nothing further to do. For dividends from foreign sources, the recipient must file a tax return by February 28 for the previous year; FURS notifies the recipient of its decision before April 30, and the tax is payable within 30 days. The website does not provide the tax rate for recent years.

Real estate: transfer at 2 % and capital gains tax

According to the FURS page on buying and selling real estate, the transfer tax is 2% of the property's value. The seller generally pays it; the buyer may assume this responsibility if the contract stipulates it. The declaration must be filed within 15 days of the contract's execution. The capital gains tax decreases with the holding period.

The sale of an apartment or house (up to two dwellings and the associated land) that has been the seller's permanent residence, owned and inhabited for at least three years, is subject only to the transfer tax of 2 %. The page is undated.

Inheritance and gift

According to the FURS page on inheritance, the heir pays the tax. First-order heirs—children, adopted children, and the deceased's spouse or partner—are exempt, as are sons-in-law, daughters-in-law, and children-in-law. An estate consisting solely of movable property worth €5,000 or less is also exempt. The tax base is the value of the property on the date the obligation arose, less any debts and expenses; movable property benefits from a €5,000 reduction. The tax is payable within 30 days of notification of the tax assessment. The page indicates that the rates depend on the order of succession, without specifying them, and makes no mention of assets located abroad.

Coordination with the Franco-Slovenian convention

The convention of April 7, 2004, in the consolidated text published by the French tax authorities, determines the dual residence of an individual according to the following order: the State of their permanent home, or, if they have one in each State, the State of their center of vital interests; failing that, the State of their habitual abode, then the State of their nationality; and finally, the agreement of the competent authorities. For dividends, Article 10, paragraph 2(a) caps the tax of the source State at 15% of the gross amount. Paragraph (b) reserves taxation to the State of the recipient for a company that directly holds at least 20% of the capital throughout a 365-day period including the date of payment. For France, Article 23 excludes the deduction of Slovenian tax but grants a tax credit against French tax, subject to certain conditions. Details can be found on our page dedicated to the convention.

What this page does not cover

This guide does not cover property tax and building land royalties, any potential wealth tax, inheritance tax rates, capital gains on securities based on holding period, social security, the conditions for foreigners to acquire property, or residence permits. These points should be verified with the FURS (Slovenian Federal Tax Administration) and the relevant authorities. Balmont Conseil is neither a law firm nor a local tax advisor: local tax matters should be assessed by a professional based in Slovenia. French tax issues, such as departure declarations, accounts to declare, and exit tax, are addressed in our section on tax residency.

What changes depending on your situation

• Your number of days of presence and the address you declare in Slovenia.
• The location of your family and your economic interests.
• The nature of your income: salary, pension, dividends, capital gains, rents.
• The holding period and the allocation of your real estate assets.

The rule depends on your situation. No results are guaranteed.