{"country":"slovenia","countryName":"Slovenia","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Income tax scale 2026 (dohodnina)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":9721.43,"rate":0.16},{"from":9721.43,"to":28592.44,"rate":0.26},{"from":28592.44,"to":57184.88,"rate":0.33},{"from":57184.88,"to":82346.23,"rate":0.39},{"from":82346.23,"to":null,"rate":0.5}],"source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Net annual tax base (income after contributions and allowances), residents","note":"Five bands from 16% to 50%. Tax at the start of each band as FURS prints it: €1,555.43 at €9,721.43, €6,461.89 at €28,592.44, €15,897.40 at €57,184.88, €25,710.33 at €82,346.23. The bands were indexed for 2026 (Pravilnik, Uradni list RS, št. 104/25)."},{"id":"monthly-withholding","title":"Monthly withholding scale 2026 (1/12 of the annual scale)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":810.12,"rate":0.16},{"from":810.12,"to":2382.7,"rate":0.26},{"from":2382.7,"to":4765.41,"rate":0.33},{"from":4765.41,"to":6862.19,"rate":0.39},{"from":6862.19,"to":null,"rate":0.5}],"source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Net monthly tax base, pay from the main employer","note":"Used by the main employer for the monthly advance (akontacija); the annual assessment settles the difference. Tax at the start of each band: €129.62 at €810.12, €538.49 at €2,382.70, €1,324.78 at €4,765.41, €2,142.53 at €6,862.19."},{"id":"general-allowance","title":"General allowance 2026 (splošna olajšava)","group":"income-tax","kind":"values","rows":[{"label":"General allowance per year (all residents)","value":5551.93,"unit":"money"},{"label":"Additional general allowance for low incomes","value":"€20,832.39 − 1.17259 × total income, added to the general allowance when total income is up to €17,766.18","unit":"text"},{"label":"Total income up to which the additional allowance applies","value":17766.18,"unit":"money"},{"label":"Maximum general allowance (total income near zero)","value":26384.32,"unit":"money"},{"label":"Monthly general allowance in payroll","value":462.66,"unit":"money"},{"label":"Monthly additional allowance in payroll","value":"€1,736.03 − 1.17259 × gross monthly pay, for gross monthly pay up to €1,480.51","unit":"text"},{"label":"Gross monthly pay up to which the monthly additional allowance applies","value":1480.51,"unit":"money"}],"source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 1. Splošna olajšava","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Deducted from the tax base; total income per year (payroll: gross pay per month)","note":"An employee can ask the employer not to apply the increased allowance in payroll; the base is then reduced by the flat monthly amount only."},{"id":"allowances","title":"Personal and dependant allowances 2026","group":"income-tax","kind":"values","rows":[{"label":"Disabled person with 100% physical impairment, per year","value":20196.38,"unit":"money","note":"Per month €1,683.03","source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 2. Osebne olajšave and 3. 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Posebna osebna olajšava","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Volunteer in protection and rescue for at least 10 years, per year","value":1665.58,"unit":"money","note":"Per month €138.80","source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 2. Osebne olajšave and 3. Posebna osebna olajšava","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Pupil or student (special personal allowance), per year","value":3886.35,"unit":"money","source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 2. Osebne olajšave and 3. Posebna osebna olajšava","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Employee under 29 (special personal allowance), per year, pro rata to full months employed","value":1443.5,"unit":"money","source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 2. Osebne olajšave and 3. Posebna osebna olajšava","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Dependent child: first child, per year","value":2995.83,"unit":"money","note":"Per month €249.65"},{"label":"Dependent child: second child, per year","value":3256.77,"unit":"money","note":"Per month €271.40"},{"label":"Dependent child: third child, per year","value":5432.02,"unit":"money","note":"Per month €452.67"},{"label":"Dependent child: fourth child, per year","value":7607.27,"unit":"money","note":"Per month €633.94"},{"label":"Dependent child: fifth child, per year","value":9782.51,"unit":"money","note":"Per month €815.21"},{"label":"Each further child: added to the previous child's amount, per year","value":2175.25,"unit":"money","note":"Per month €181.27"},{"label":"Child who needs special care and protection, per year","value":10856.24,"unit":"money","note":"Per month €904.69"},{"label":"Each other dependent family member, per year","value":2995.83,"unit":"money","note":"Per month €249.65"},{"label":"Voluntary supplementary pension premium: deductible up to this share of the employee's compulsory pension contributions","value":0.24,"unit":"rate","source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 5. Olajšava za prostovoljno dodatno pokojninsko zavarovanje","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Voluntary supplementary pension premium: or this share of the pension (pensioners)","value":0.05844,"unit":"rate","source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 5. Olajšava za prostovoljno dodatno pokojninsko zavarovanje","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Voluntary supplementary pension premium: maximum deduction per year","value":3224.18,"unit":"money","source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 5. Olajšava za prostovoljno dodatno pokojninsko zavarovanje","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 4. Posebna olajšava","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Deducted from the tax base, per year (monthly amounts in payroll)"},{"id":"ss-employee","title":"Social security: employee contributions","group":"employee","kind":"values","rows":[{"label":"Pension and disability insurance","value":0.155,"unit":"rate"},{"label":"Health insurance","value":0.0636,"unit":"rate"},{"label":"Parental protection insurance","value":0.001,"unit":"rate"},{"label":"Unemployment insurance","value":0.0014,"unit":"rate"},{"label":"Total employee rate without long-term care","value":0.221,"unit":"rate"},{"label":"Long-term care (dolgotrajna oskrba), from 1 July 2025","value":0.01,"unit":"rate","source":{"title":"FURS: Brošura o plačevanju prispevkov za socialno varnost, podrobnejši opis (16. izdaja, maj 2026), 2.2, 3.1.4 and 3.2.3","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Brosura_o_placevanju_prispevkov_za_socialno_varnost.doc","retrievedAt":"2026-11-11","effectiveFrom":"2025-07-01","effectiveTo":null}},{"label":"Total employee rate including long-term care","value":0.231,"unit":"rate"},{"label":"Compulsory health contribution (OZP), flat amount per month","value":39.36,"unit":"money","source":{"title":"FURS: Obvezni zdravstveni prispevek - OZP (višina in usklajeni zneski OZP)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Obvezni_zdravstveni_prispevek_-_OZP.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-03-01","effectiveTo":"2027-02-28"}}],"source":{"title":"FURS: Brošura o plačevanju prispevkov za socialno varnost, podrobnejši opis (16. izdaja, maj 2026), 2.2 Vrste in stopnje prispevkov","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Brosura_o_placevanju_prispevkov_za_socialno_varnost.doc","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay, at least the minimum contribution base","note":"The employer withholds the employee contributions and pays the OZP flat amount from the employee's pay."},{"id":"ss-employer","title":"Social security: employer contributions","group":"employer","kind":"values","rows":[{"label":"Pension and disability insurance","value":0.0885,"unit":"rate"},{"label":"Health insurance","value":0.0656,"unit":"rate"},{"label":"Injury at work and occupational disease","value":0.0053,"unit":"rate"},{"label":"Parental protection insurance","value":0.001,"unit":"rate"},{"label":"Unemployment insurance","value":0.0006,"unit":"rate"},{"label":"Total employer rate without long-term care","value":0.161,"unit":"rate"},{"label":"Long-term care (dolgotrajna oskrba), from 1 July 2025","value":0.01,"unit":"rate","source":{"title":"FURS: Brošura o plačevanju prispevkov za socialno varnost, podrobnejši opis (16. izdaja, maj 2026), 2.2, 3.1.4 and 3.2.3","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Brosura_o_placevanju_prispevkov_za_socialno_varnost.doc","retrievedAt":"2026-11-11","effectiveFrom":"2025-07-01","effectiveTo":null}},{"label":"Total employer rate including long-term care","value":0.171,"unit":"rate"}],"source":{"title":"FURS: Brošura o plačevanju prispevkov za socialno varnost, podrobnejši opis (16. izdaja, maj 2026), 2.2 Vrste in stopnje prispevkov","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Brosura_o_placevanju_prispevkov_za_socialno_varnost.doc","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay, at least the minimum contribution base"},{"id":"long-term-care","title":"Long-term-care contribution (prispevek za dolgotrajno oskrbo)","group":"employee","kind":"values","rows":[{"label":"Start date","value":"Paid for periods from 1 July 2025 (Zakon o dolgotrajni oskrbi, ZDOsk-1)","unit":"text"},{"label":"Employee rate","value":0.01,"unit":"rate"},{"label":"Employer rate","value":0.01,"unit":"rate"},{"label":"Self-employed rate (no employer share)","value":0.02,"unit":"rate"},{"label":"Contract work and student work: rate on the health-contribution base","value":0.01,"unit":"rate"},{"label":"Side activity: rate on 25% of the October average wage of the previous year","value":0.01,"unit":"rate"}],"source":{"title":"FURS: Brošura o plačevanju prispevkov za socialno varnost, podrobnejši opis (16. izdaja, maj 2026), 2.2, 3.1.4 and 3.2.3","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Brosura_o_placevanju_prispevkov_za_socialno_varnost.doc","retrievedAt":"2026-11-11","effectiveFrom":"2025-07-01","effectiveTo":null},"verified":true,"basis":"The same base as the health contribution","note":"Collected and paid together with the other social security contributions."},{"id":"health-contribution","title":"Compulsory health contribution (OZP, obvezni zdravstveni prispevek)","group":"employee","kind":"values","rows":[{"label":"Flat amount per month, 1 March 2026 to 28 February 2027","value":39.36,"unit":"money"},{"label":"Flat amount per month, 1 March 2025 to 28 February 2026","value":37.17,"unit":"money"},{"label":"Who pays","value":"Everyone compulsorily insured under the health insurance act (ZZVZZ): employees through payroll, the self-employed with their contributions","unit":"text"},{"label":"Indexation","value":"Each 1 March with the growth of the average gross wage of the previous year (minister for health, Uradni list)","unit":"text"}],"source":{"title":"FURS: Obvezni zdravstveni prispevek - OZP (višina in usklajeni zneski OZP)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Obvezni_zdravstveni_prispevek_-_OZP.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-03-01","effectiveTo":"2027-02-28"},"verified":true,"basis":"Flat amount per month for the month of account, whatever the payment date","note":"Introduced on 1 January 2024 (€35.00 until 28 February 2025)."},{"id":"ss-bases","title":"Minimum contribution base","group":"employee","kind":"values","rows":[{"label":"Minimum base: share of the last known average monthly wage","value":0.6,"unit":"rate"},{"label":"Average monthly gross wage for 2025","value":2536.03,"unit":"money"},{"label":"Minimum contribution base per month (60% of the 2025 average wage)","value":1521.62,"unit":"money"},{"label":"Previous minimum base per month (60% of the 2024 average wage of €2,394.92)","value":1436.95,"unit":"money"}],"source":{"title":"FURS: Brošura o plačevanju prispevkov za socialno varnost (16. izdaja, maj 2026), 2.1 Osnove za plačilo prispevkov; FURS: Prispevki za socialno varnost samozaposlenih - OKTOBER 2026 (SZ_10_2026.xlsx)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Brosura_o_placevanju_prispevkov_za_socialno_varnost.doc","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay per month","note":"Where pay is below the minimum base, the employer pays contributions on the minimum base (pension, health and long-term-care contributions on the difference are borne by the employer). FURS's self-employed tables use the 2025 average wage from the February 2026 period."},{"id":"minimum-wage","title":"Minimum wage 2026","group":"employee","kind":"values","rows":[{"label":"Minimum monthly wage (gross, full time), 1 January 2026 to 31 December 2026","value":1481.88,"unit":"money"},{"label":"Minimum monthly wage in 2025 (gross)","value":1277.72,"unit":"money"}],"source":{"title":"GOV.SI (Ministrstvo za delo, družino, socialne zadeve in enake možnosti): Minimalna plača (zadnja sprememba 1. 7. 2026)","url":"https://www.gov.si/teme/minimalna-placa/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross pay per month for full-time work","note":"Set each January by the minister for labour after consulting the social partners; allowances and performance pay are excluded from the comparison."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Self-employed (s.p.) income tax","value":"Profit under actual revenue and expenses is taxed on the progressive scale (16% to 50%); or the simplified normiranec regime below","unit":"text"},{"label":"Simplified regime (normiranec, flat-rate expenses)","value":"Expenses deemed at 80% of revenue up to €60,000; nothing on revenue above €60,000 for the full-time self-employed (at most €48,000); tax 20% of the base up to €72,000, 35% above","unit":"text","source":{"title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Normiranec: effective tax on revenue up to €60,000 (full time: 20% tax on a 20% base)","value":0.04,"unit":"rate","source":{"title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Normiranec entry: average revenue of the two previous years at most (full time both years)","value":120000,"unit":"money","source":{"title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Self-employed minimum contribution base per month (60% of the average wage), from 1 February 2026","value":1521.62,"unit":"money","source":{"title":"FURS: Prispevki za socialno varnost samozaposlenih - OKTOBER 2026 (Osnove za plačilo ter zneski prispevkov za socialno varnost, page updated 22. 10. 2026)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Samozaposleni/SZ_10_2026.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-02-01","effectiveTo":null}},{"label":"Self-employed maximum contribution base per month (3.5× the average wage)","value":8876.11,"unit":"money","source":{"title":"FURS: Prispevki za socialno varnost samozaposlenih - OKTOBER 2026 (Osnove za plačilo ter zneski prispevkov za socialno varnost, page updated 22. 10. 2026)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Samozaposleni/SZ_10_2026.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-02-01","effectiveTo":null}},{"label":"VAT registration threshold: annual turnover in Slovenia (VAT is due at once above €66,000)","value":60000,"unit":"money","source":{"title":"FURS: Davčni zavezanci in identifikacija za namene DDV, podrobnejši opis (April 2026)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Davek_na_dodano_vrednost/Opis/Davcni_zavezanci_in_identifikacija_za_namene_DDV.doc","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Digital-nomad residence permit","value":"Yes, since 21 November 2025: non-EU/EEA nationals working remotely for employers or clients outside Slovenia, or self-employed abroad; up to 12 months, not extendable (reapply 6 months after expiry)","unit":"text","source":{"title":"GOV.SI (Ministry of the Interior): Temporary residence permit for digital nomads (21. 11. 2025)","url":"https://www.gov.si/en/news/2025-11-21-temporary-residence-permit-for-digital-nomads/","retrievedAt":"2026-11-11","effectiveFrom":"2025-11-21","effectiveTo":null}},{"label":"Digital-nomad permit: income requirement","value":"Monthly means of at least 2× the average monthly net wage in Slovenia (from the latest average gross wage in the Official Gazette)","unit":"text","source":{"title":"GOV.SI (Ministry of the Interior): Temporary residence permit for digital nomads (21. 11. 2025)","url":"https://www.gov.si/en/news/2025-11-21-temporary-residence-permit-for-digital-nomads/","retrievedAt":"2026-11-11","effectiveFrom":"2025-11-21","effectiveTo":null}},{"label":"Digital-nomad permit: tax consequence","value":"No special regime: the ordinary income tax rules apply; a nomad who becomes resident (permanent residence, centre of interests or more than 183 days in the year) is taxed on worldwide income","unit":"text","source":{"title":"FURS: Obdavčitev tujcev z dovoljenjem za začasno prebivanje za digitalnega nomada po ZDoh-2 in mednarodnih pogodbah, podrobnejši opis (1. izdaja, januar 2026)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Mednarodno_obdavcenje/Opis/Obdavcitev_tujcev_z_dovoljenjem_za_zacasno_prebivanje_za_digitalnega_nomada_po_ZDoh-2_in_mednarodnih_pogodbah.doc","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Inbound or expat tax regime","value":"None: residents are taxed on worldwide income on the normal scale and allowances; FURS guidance for new residents applies the ordinary ZDoh-2 rules","unit":"text","source":{"title":"FURS: Obdavčitev tujcev z dovoljenjem za začasno prebivanje za digitalnega nomada po ZDoh-2 in mednarodnih pogodbah, podrobnejši opis (1. izdaja, januar 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ZPZR-A)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Dohodek_iz_dejavnosti/Opis/Brosura_o_dohodku_iz_dejavnosti.doc","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"note":"Self-employed contribution rates, the side-activity flat amounts and the normiranec details follow."},{"id":"self-employed-contributions","title":"Self-employed social security 2026 (samozaposleni)","group":"other","kind":"values","rows":[{"label":"Pension and disability: insured share","value":0.155,"unit":"rate"},{"label":"Pension and disability: employer share (paid by the self-employed)","value":0.0885,"unit":"rate"},{"label":"Health insurance: insured share","value":0.0636,"unit":"rate"},{"label":"Health insurance: employer share","value":0.0656,"unit":"rate"},{"label":"Injury at work","value":0.0053,"unit":"rate"},{"label":"Long-term care (2%, no employer share)","value":0.02,"unit":"rate"},{"label":"Parental protection: insured and employer shares, each","value":0.001,"unit":"rate"},{"label":"Unemployment: insured share","value":0.0014,"unit":"rate"},{"label":"Unemployment: employer share","value":0.0006,"unit":"rate"},{"label":"Total insured rate (including long-term care)","value":0.241,"unit":"rate"},{"label":"Total employer rate","value":0.161,"unit":"rate"},{"label":"Compulsory health contribution (OZP), per month","value":39.36,"unit":"money","source":{"title":"FURS: Obvezni zdravstveni prispevek - OZP (višina in usklajeni zneski OZP)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Obvezni_zdravstveni_prispevek_-_OZP.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-03-01","effectiveTo":"2027-02-28"}},{"label":"Minimum contribution base per month (60% of the 2025 average wage of €2,536.03)","value":1521.62,"unit":"money"},{"label":"Maximum contribution base per month (3.5× the 2025 average wage)","value":8876.11,"unit":"money"},{"label":"Contributions per month at the minimum base, including the OZP","value":651.04,"unit":"money"},{"label":"Minimum base in January 2026 (2024 average wage)","value":1436.95,"unit":"money"},{"label":"Maximum base in January 2026","value":8382.22,"unit":"money"},{"label":"Side activity (popoldanski s.p.): pension flat contribution per month, from 1 April 2026","value":52.05,"unit":"money","note":"€49.15 until 31 March 2026","source":{"title":"FURS: Obvestilo: Plačevanje pavšalnih prispevkov v letu 2026","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Pavsalni_prispevki_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Side activity: health contributions per month (0.53% of the October 2025 average wage and 6.36% of a quarter of it)","value":54.53,"unit":"money","note":"€13.63 + €40.90","source":{"title":"FURS: Obvestilo: Plačevanje pavšalnih prispevkov v letu 2026","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Pavsalni_prispevki_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Side activity: long-term-care contribution per month","value":6.43,"unit":"money","source":{"title":"FURS: Obvestilo: Plačevanje pavšalnih prispevkov v letu 2026","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Pavsalni_prispevki_2026.docx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"FURS: Prispevki za socialno varnost samozaposlenih - OKTOBER 2026 (Osnove za plačilo ter zneski prispevkov za socialno varnost, page updated 22. 10. 2026)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Samozaposleni/SZ_10_2026.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-02-01","effectiveTo":null},"verified":true,"basis":"Insurance base per month (set from the previous year's profit) between the minimum and maximum","note":"The self-employed pay both the insured and the employer shares; side-activity self-employed are insured through their main job and pay only the flat amounts."},{"id":"normiranec","title":"Normiranec regime 2026 (flat-rate expenses, ZPZR)","group":"other","kind":"values","rows":[{"label":"Deemed expenses, full-time self-employed (insured at least 9 months)","value":"80% of revenue up to €60,000; nothing on revenue above €60,000","unit":"text"},{"label":"Maximum deemed expenses, full time","value":48000,"unit":"money"},{"label":"Deemed expenses, others (e.g. side activity)","value":"80% of revenue up to €12,500; 40% of revenue from €12,500 to €30,000; nothing on revenue above €30,000","unit":"text"},{"label":"Maximum deemed expenses, others","value":17000,"unit":"money"},{"label":"Tax rate, full time: tax base up to €72,000","value":0.2,"unit":"rate"},{"label":"Tax rate, full time: tax base over €72,000","value":0.35,"unit":"rate"},{"label":"Tax rate, others: tax base up to €33,000","value":0.2,"unit":"rate"},{"label":"Tax rate, others: tax base over €33,000","value":0.35,"unit":"rate"},{"label":"Effective tax on revenue within the 80% band (20% of a 20% base)","value":0.04,"unit":"rate"},{"label":"Entry: average revenue of the two previous years at most, full time in both years","value":120000,"unit":"money"},{"label":"Entry: average revenue at most, full time in one of the two years","value":85000,"unit":"money"},{"label":"Entry: average revenue at most, not full time in either year","value":50000,"unit":"money"},{"label":"Full time means insured at least 9 months, or at least this share of the self-employed annual hours","value":0.75,"unit":"rate"},{"label":"Years before a taxpayer who left the regime or closed the business can re-enter","value":5,"unit":"number"},{"label":"Pending change","value":"The intervention act ZIURS would change the normiranec rules from 1 January 2026 if it enters into force; its referendum is on 6 December 2026. Until then the ZPZR rules above apply.","unit":"text"}],"source":{"title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)","note":"Exit: a normiranec whose average revenue over the two previous years exceeds the same limits must switch to actual expenses. Revenue of related persons counts towards the limits (ZPZR-A)."}],"sources":[{"title":"FURS: Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (15. 12. 2025)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrievedAt":"2026-11-11"},{"title":"FURS: Brošura o plačevanju prispevkov za socialno varnost (16. izdaja, maj 2026)","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Brosura_o_placevanju_prispevkov_za_socialno_varnost.doc","retrievedAt":"2026-11-11"},{"title":"FURS: Obvezni zdravstveni prispevek - OZP","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Obvezni_zdravstveni_prispevek_-_OZP.docx","retrievedAt":"2026-11-11"},{"title":"FURS: Prispevki za socialno varnost samozaposlenih - OKTOBER 2026","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Samozaposleni/SZ_10_2026.xlsx","retrievedAt":"2026-11-11"},{"title":"GOV.SI: Minimalna plača","url":"https://www.gov.si/teme/minimalna-placa/","retrievedAt":"2026-11-11"},{"title":"FURS: Plačevanje pavšalnih prispevkov v letu 2026","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Prispevki_za_socialno_varnost/Opis/Pavsalni_prispevki_2026.docx","retrievedAt":"2026-11-11"},{"title":"FURS: Brošura o dohodku iz dejavnosti","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Dohodek_iz_dejavnosti/Opis/Brosura_o_dohodku_iz_dejavnosti.doc","retrievedAt":"2026-11-11"},{"title":"GOV.SI (FURS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026","url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrievedAt":"2026-11-11"},{"title":"PIS: Uradni list RS, št. 32/2026, Zakon o spremembah in dopolnitvah ZPZR (ZPZR-A)","url":"https://pisrs.si/api/uradni-list/objava/u20260032.pdf","retrievedAt":"2026-11-11"},{"title":"GOV.SI (FURS): Ugotavljanje davčne osnove z normiranimi odhodki v letu 2026 v povezavi z interventnim zakonom ZIURS","url":"https://www.gov.si/novice/2026-10-16-ugotavljanje-davcne-osnove-z-normiranimi-odhodki-v-letu-2026-v-povezavi-z-interventnim-zakonom-ziurs/","retrievedAt":"2026-11-11"},{"title":"FURS: Davčni zavezanci in identifikacija za namene DDV","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Davek_na_dodano_vrednost/Opis/Davcni_zavezanci_in_identifikacija_za_namene_DDV.doc","retrievedAt":"2026-11-11"},{"title":"GOV.SI (Ministry of the Interior): Temporary residence permit for digital nomads","url":"https://www.gov.si/en/news/2025-11-21-temporary-residence-permit-for-digital-nomads/","retrievedAt":"2026-11-11"},{"title":"FURS: Obdavčitev tujcev z dovoljenjem za začasno prebivanje za digitalnega nomada po ZDoh-2 in mednarodnih pogodbah","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Mednarodno_obdavcenje/Opis/Obdavcitev_tujcev_z_dovoljenjem_za_zacasno_prebivanje_za_digitalnega_nomada_po_ZDoh-2_in_mednarodnih_pogodbah.doc","retrievedAt":"2026-11-11"}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"income-tax","section":"Income tax scale 2026 (dohodnina)","group":"income-tax","basis":"Net annual tax base (income after contributions and allowances), residents","note":"Five bands from 16% to 50%. Tax at the start of each band as FURS prints it: €1,555.43 at €9,721.43, €6,461.89 at €28,592.44, €15,897.40 at €57,184.88, €25,710.33 at €82,346.23. The bands were indexed for 2026 (Pravilnik, Uradni list RS, št. 104/25).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025)","source_url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":9721.43,"rate":0.16,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax scale 2026 (dohodnina)","group":"income-tax","basis":"Net annual tax base (income after contributions and allowances), residents","note":"Five bands from 16% to 50%. Tax at the start of each band as FURS prints it: €1,555.43 at €9,721.43, €6,461.89 at €28,592.44, €15,897.40 at €57,184.88, €25,710.33 at €82,346.23. The bands were indexed for 2026 (Pravilnik, Uradni list RS, št. 104/25).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025)","source_url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrieved_at":"2026-11-11","status":"verified","label":"","from":9721.43,"to":28592.44,"rate":0.26,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax scale 2026 (dohodnina)","group":"income-tax","basis":"Net annual tax base (income after contributions and allowances), residents","note":"Five bands from 16% to 50%. Tax at the start of each band as FURS prints it: €1,555.43 at €9,721.43, €6,461.89 at €28,592.44, €15,897.40 at €57,184.88, €25,710.33 at €82,346.23. The bands were indexed for 2026 (Pravilnik, Uradni list RS, št. 104/25).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025)","source_url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrieved_at":"2026-11-11","status":"verified","label":"","from":28592.44,"to":57184.88,"rate":0.33,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax scale 2026 (dohodnina)","group":"income-tax","basis":"Net annual tax base (income after contributions and allowances), residents","note":"Five bands from 16% to 50%. Tax at the start of each band as FURS prints it: €1,555.43 at €9,721.43, €6,461.89 at €28,592.44, €15,897.40 at €57,184.88, €25,710.33 at €82,346.23. The bands were indexed for 2026 (Pravilnik, Uradni list RS, št. 104/25).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025)","source_url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrieved_at":"2026-11-11","status":"verified","label":"","from":57184.88,"to":82346.23,"rate":0.39,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Income tax scale 2026 (dohodnina)","group":"income-tax","basis":"Net annual tax base (income after contributions and allowances), residents","note":"Five bands from 16% to 50%. Tax at the start of each band as FURS prints it: €1,555.43 at €9,721.43, €6,461.89 at €28,592.44, €15,897.40 at €57,184.88, €25,710.33 at €82,346.23. The bands were indexed for 2026 (Pravilnik, Uradni list RS, št. 104/25).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025)","source_url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrieved_at":"2026-11-11","status":"verified","label":"","from":82346.23,"to":null,"rate":0.5,"value":null,"unit":"rate"},{"section_id":"monthly-withholding","section":"Monthly withholding scale 2026 (1/12 of the annual scale)","group":"income-tax","basis":"Net monthly tax base, pay from the main employer","note":"Used by the main employer for the monthly advance (akontacija); the annual assessment settles the difference. Tax at the start of each band: €129.62 at €810.12, €538.49 at €2,382.70, €1,324.78 at €4,765.41, €2,142.53 at €6,862.19.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025)","source_url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Letna_odmera_dohodnine/Opis/Lestvica_za_leto_2026.docx","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":810.12,"rate":0.16,"value":null,"unit":"rate"},{"section_id":"monthly-withholding","section":"Monthly withholding scale 2026 (1/12 of the annual scale)","group":"income-tax","basis":"Net monthly tax base, pay from the main employer","note":"Used by the main employer for the monthly advance (akontacija); the annual assessment settles the difference. 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Revenue of related persons counts towards the limits (ZPZR-A).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","source_url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Tax rate, others: tax base over €33,000","from":null,"to":null,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"normiranec","section":"Normiranec regime 2026 (flat-rate expenses, ZPZR)","group":"other","basis":"Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)","note":"Exit: a normiranec whose average revenue over the two previous years exceeds the same limits must switch to actual expenses. Revenue of related persons counts towards the limits (ZPZR-A).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","source_url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Effective tax on revenue within the 80% band (20% of a 20% base)","from":null,"to":null,"rate":0.04,"value":null,"unit":"rate"},{"section_id":"normiranec","section":"Normiranec regime 2026 (flat-rate expenses, ZPZR)","group":"other","basis":"Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)","note":"Exit: a normiranec whose average revenue over the two previous years exceeds the same limits must switch to actual expenses. Revenue of related persons counts towards the limits (ZPZR-A).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","source_url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Entry: average revenue of the two previous years at most, full time in both years","from":null,"to":null,"rate":null,"value":120000,"unit":"money"},{"section_id":"normiranec","section":"Normiranec regime 2026 (flat-rate expenses, ZPZR)","group":"other","basis":"Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)","note":"Exit: a normiranec whose average revenue over the two previous years exceeds the same limits must switch to actual expenses. Revenue of related persons counts towards the limits (ZPZR-A).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","source_url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Entry: average revenue at most, full time in one of the two years","from":null,"to":null,"rate":null,"value":85000,"unit":"money"},{"section_id":"normiranec","section":"Normiranec regime 2026 (flat-rate expenses, ZPZR)","group":"other","basis":"Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)","note":"Exit: a normiranec whose average revenue over the two previous years exceeds the same limits must switch to actual expenses. Revenue of related persons counts towards the limits (ZPZR-A).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","source_url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Entry: average revenue at most, not full time in either year","from":null,"to":null,"rate":null,"value":50000,"unit":"money"},{"section_id":"normiranec","section":"Normiranec regime 2026 (flat-rate expenses, ZPZR)","group":"other","basis":"Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)","note":"Exit: a normiranec whose average revenue over the two previous years exceeds the same limits must switch to actual expenses. Revenue of related persons counts towards the limits (ZPZR-A).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","source_url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Full time means insured at least 9 months, or at least this share of the self-employed annual hours","from":null,"to":null,"rate":0.75,"value":null,"unit":"rate"},{"section_id":"normiranec","section":"Normiranec regime 2026 (flat-rate expenses, ZPZR)","group":"other","basis":"Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)","note":"Exit: a normiranec whose average revenue over the two previous years exceeds the same limits must switch to actual expenses. Revenue of related persons counts towards the limits (ZPZR-A).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","source_url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Years before a taxpayer who left the regime or closed the business can re-enter","from":null,"to":null,"rate":null,"value":5,"unit":"number"},{"section_id":"normiranec","section":"Normiranec regime 2026 (flat-rate expenses, ZPZR)","group":"other","basis":"Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)","note":"Exit: a normiranec whose average revenue over the two previous years exceeds the same limits must switch to actual expenses. Revenue of related persons counts towards the limits (ZPZR-A).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GOV.SI (Finančna uprava RS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 (24. 11. 2025); PIS: Uradni list RS, št. 32/2026 (ZPZR-A, 6. 3. 2026)","source_url":"https://www.gov.si/novice/2025-11-24-novosti-pri-ugotavljanju-davcne-osnove-z-upostevanjem-normiranih-odhodkov-v-letu-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Pending change","from":null,"to":null,"rate":null,"value":"The intervention act ZIURS would change the normiranec rules from 1 January 2026 if it enters into force; its referendum is on 6 December 2026. Until then the ZPZR rules above apply.","unit":"text"}],"pageUrl":"https://calcbloc.com/slovenia/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/slovenia/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}