Slovenian tax tables 2026
The dohodnina scale (16% to 50%) and the monthly withholding scale, the general allowance with the additional allowance for low incomes, personal and dependent-child allowances, employee and employer contributions (22.1% and 16.1%) with the long-term-care contribution, the compulsory health contribution (OZP), the minimum contribution base, the minimum wage, self-employed contributions, the normiranec regime, the VAT threshold and the rules for freelancers and new residents (digital-nomad permit) for 2026.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Income tax scale 2026 (dohodnina)
| Net annual tax base (income after contributions and allowances), residents | Rate |
|---|---|
| €0 to €9,721.43 | 16% |
| €9,721.43 to €28,592.44 | 26% |
| €28,592.44 to €57,184.88 | 33% |
| €57,184.88 to €82,346.23 | 39% |
| Over €82,346.23 | 50% |
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).
Source: FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025) · retrieved 2026-11-11
Monthly withholding scale 2026 (1/12 of the annual scale)
| Net monthly tax base, pay from the main employer | Rate |
|---|---|
| €0 to €810.12 | 16% |
| €810.12 to €2,382.70 | 26% |
| €2,382.70 to €4,765.41 | 33% |
| €4,765.41 to €6,862.19 | 39% |
| Over €6,862.19 | 50% |
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.
Source: FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025) · retrieved 2026-11-11
General allowance 2026 (splošna olajšava)
| Item | Value |
|---|---|
| General allowance per year (all residents) | €5,551.93 |
| Additional general allowance for low incomes | €20,832.39 − 1.17259 × total income, added to the general allowance when total income is up to €17,766.18 |
| Total income up to which the additional allowance applies | €17,766.18 |
| Maximum general allowance (total income near zero) | €26,384.32 |
| Monthly general allowance in payroll | €462.66 |
| Monthly additional allowance in payroll | €1,736.03 − 1.17259 × gross monthly pay, for gross monthly pay up to €1,480.51 |
| Gross monthly pay up to which the monthly additional allowance applies | €1,480.51 |
Basis: Deducted from the tax base; total income per year (payroll: gross pay per month)
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.
Source: FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 1. Splošna olajšava · retrieved 2026-11-11
Personal and dependant allowances 2026
| Item | Value |
|---|---|
| Disabled person with 100% physical impairment, per yearPer month €1,683.03 | €20,196.38 |
| Taxpayer aged 70 or over, per yearPer month €138.80 | €1,665.58 |
| Volunteer in protection and rescue for at least 10 years, per yearPer month €138.80 | €1,665.58 |
| Pupil or student (special personal allowance), per year | €3,886.35 |
| Employee under 29 (special personal allowance), per year, pro rata to full months employed | €1,443.50 |
| Dependent child: first child, per yearPer month €249.65 | €2,995.83 |
| Dependent child: second child, per yearPer month €271.40 | €3,256.77 |
| Dependent child: third child, per yearPer month €452.67 | €5,432.02 |
| Dependent child: fourth child, per yearPer month €633.94 | €7,607.27 |
| Dependent child: fifth child, per yearPer month €815.21 | €9,782.51 |
| Each further child: added to the previous child's amount, per yearPer month €181.27 | €2,175.25 |
| Child who needs special care and protection, per yearPer month €904.69 | €10,856.24 |
| Each other dependent family member, per yearPer month €249.65 | €2,995.83 |
| Voluntary supplementary pension premium: deductible up to this share of the employee's compulsory pension contributions | 24% |
| Voluntary supplementary pension premium: or this share of the pension (pensioners) | 5.844% |
| Voluntary supplementary pension premium: maximum deduction per year | €3,224.18 |
Basis: Deducted from the tax base, per year (monthly amounts in payroll)
Source: FURS (Finančna uprava RS): Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (dated 15. 12. 2025), 4. Posebna olajšava · retrieved 2026-11-11
Employee contributions
Social security: employee contributions
| Item | Value |
|---|---|
| Pension and disability insurance | 15.5% |
| Health insurance | 6.36% |
| Parental protection insurance | 0.1% |
| Unemployment insurance | 0.14% |
| Total employee rate without long-term care | 22.1% |
| Long-term care (dolgotrajna oskrba), from 1 July 2025 | 1% |
| Total employee rate including long-term care | 23.1% |
| Compulsory health contribution (OZP), flat amount per monthSource: fu.gov.si · retrieved 2026-11-11 | €39.36 |
Basis: Gross pay, at least the minimum contribution base
The employer withholds the employee contributions and pays the OZP flat amount from the employee's pay.
Source: FURS: Brošura o plačevanju prispevkov za socialno varnost, podrobnejši opis (16. izdaja, maj 2026), 2.2 Vrste in stopnje prispevkov · retrieved 2026-11-11
Long-term-care contribution (prispevek za dolgotrajno oskrbo)
| Item | Value |
|---|---|
| Start date | Paid for periods from 1 July 2025 (Zakon o dolgotrajni oskrbi, ZDOsk-1) |
| Employee rate | 1% |
| Employer rate | 1% |
| Self-employed rate (no employer share) | 2% |
| Contract work and student work: rate on the health-contribution base | 1% |
| Side activity: rate on 25% of the October average wage of the previous year | 1% |
Basis: The same base as the health contribution
Collected and paid together with the other social security contributions.
Source: FURS: Brošura o plačevanju prispevkov za socialno varnost, podrobnejši opis (16. izdaja, maj 2026), 2.2, 3.1.4 and 3.2.3 · retrieved 2026-11-11
Compulsory health contribution (OZP, obvezni zdravstveni prispevek)
| Item | Value |
|---|---|
| Flat amount per month, 1 March 2026 to 28 February 2027 | €39.36 |
| Flat amount per month, 1 March 2025 to 28 February 2026 | €37.17 |
| Who pays | Everyone compulsorily insured under the health insurance act (ZZVZZ): employees through payroll, the self-employed with their contributions |
| Indexation | Each 1 March with the growth of the average gross wage of the previous year (minister for health, Uradni list) |
Basis: Flat amount per month for the month of account, whatever the payment date
Introduced on 1 January 2024 (€35.00 until 28 February 2025).
Source: FURS: Obvezni zdravstveni prispevek - OZP (višina in usklajeni zneski OZP) · retrieved 2026-11-11
Minimum contribution base
| Item | Value |
|---|---|
| Minimum base: share of the last known average monthly wage | 60% |
| Average monthly gross wage for 2025 | €2,536.03 |
| Minimum contribution base per month (60% of the 2025 average wage) | €1,521.62 |
| Previous minimum base per month (60% of the 2024 average wage of €2,394.92) | €1,436.95 |
Basis: Gross pay per month
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.
Source: 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) · retrieved 2026-11-11
Minimum wage 2026
| Item | Value |
|---|---|
| Minimum monthly wage (gross, full time), 1 January 2026 to 31 December 2026 | €1,481.88 |
| Minimum monthly wage in 2025 (gross) | €1,277.72 |
Basis: Gross pay per month for full-time work
Set each January by the minister for labour after consulting the social partners; allowances and performance pay are excluded from the comparison.
Source: GOV.SI (Ministrstvo za delo, družino, socialne zadeve in enake možnosti): Minimalna plača (zadnja sprememba 1. 7. 2026) · retrieved 2026-11-11
Employer costs
Social security: employer contributions
| Item | Value |
|---|---|
| Pension and disability insurance | 8.85% |
| Health insurance | 6.56% |
| Injury at work and occupational disease | 0.53% |
| Parental protection insurance | 0.1% |
| Unemployment insurance | 0.06% |
| Total employer rate without long-term care | 16.1% |
| Long-term care (dolgotrajna oskrba), from 1 July 2025 | 1% |
| Total employer rate including long-term care | 17.1% |
Basis: Gross pay, at least the minimum contribution base
Source: FURS: Brošura o plačevanju prispevkov za socialno varnost, podrobnejši opis (16. izdaja, maj 2026), 2.2 Vrste in stopnje prispevkov · retrieved 2026-11-11
Other rates
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Self-employed (s.p.) income tax | Profit under actual revenue and expenses is taxed on the progressive scale (16% to 50%); or the simplified normiranec regime below |
| Simplified regime (normiranec, flat-rate expenses)Source: gov.si · retrieved 2026-11-11 | 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 |
| Normiranec: effective tax on revenue up to €60,000 (full time: 20% tax on a 20% base)Source: gov.si · retrieved 2026-11-11 | 4% |
| Normiranec entry: average revenue of the two previous years at most (full time both years)Source: gov.si · retrieved 2026-11-11 | €120,000 |
| Self-employed minimum contribution base per month (60% of the average wage), from 1 February 2026Source: fu.gov.si · retrieved 2026-11-11 | €1,521.62 |
| Self-employed maximum contribution base per month (3.5× the average wage)Source: fu.gov.si · retrieved 2026-11-11 | €8,876.11 |
| VAT registration threshold: annual turnover in Slovenia (VAT is due at once above €66,000)Source: fu.gov.si · retrieved 2026-11-11 | €60,000 |
| Digital-nomad residence permitSource: gov.si · retrieved 2026-11-11 | 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) |
| Digital-nomad permit: income requirementSource: gov.si · retrieved 2026-11-11 | Monthly means of at least 2× the average monthly net wage in Slovenia (from the latest average gross wage in the Official Gazette) |
| Digital-nomad permit: tax consequenceSource: fu.gov.si · retrieved 2026-11-11 | 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 |
| Inbound or expat tax regimeSource: fu.gov.si · retrieved 2026-11-11 | None: residents are taxed on worldwide income on the normal scale and allowances; FURS guidance for new residents applies the ordinary ZDoh-2 rules |
| Application authoritySource: gov.si · retrieved 2026-11-11 | Digital-nomad permit: any Slovenian embassy or consulate abroad, or an administrative unit (upravna enota) for those already legally resident (Ministry of the Interior); tax and contributions: Financial Administration (FURS) |
Self-employed contribution rates, the side-activity flat amounts and the normiranec details follow.
Source: FURS: Brošura o dohodku iz dejavnosti, podrobnejši opis (version published 2026, includes ZPZR and ZPZR-A) · retrieved 2026-11-11
Self-employed social security 2026 (samozaposleni)
| Item | Value |
|---|---|
| Pension and disability: insured share | 15.5% |
| Pension and disability: employer share (paid by the self-employed) | 8.85% |
| Health insurance: insured share | 6.36% |
| Health insurance: employer share | 6.56% |
| Injury at work | 0.53% |
| Long-term care (2%, no employer share) | 2% |
| Parental protection: insured and employer shares, each | 0.1% |
| Unemployment: insured share | 0.14% |
| Unemployment: employer share | 0.06% |
| Total insured rate (including long-term care) | 24.1% |
| Total employer rate | 16.1% |
| Compulsory health contribution (OZP), per monthSource: fu.gov.si · retrieved 2026-11-11 | €39.36 |
| Minimum contribution base per month (60% of the 2025 average wage of €2,536.03) | €1,521.62 |
| Maximum contribution base per month (3.5× the 2025 average wage) | €8,876.11 |
| Contributions per month at the minimum base, including the OZP | €651.04 |
| Minimum base in January 2026 (2024 average wage) | €1,436.95 |
| Maximum base in January 2026 | €8,382.22 |
| Side activity (popoldanski s.p.): pension flat contribution per month, from 1 April 2026€49.15 until 31 March 2026Source: fu.gov.si · retrieved 2026-11-11 | €52.05 |
| Side activity: health contributions per month (0.53% of the October 2025 average wage and 6.36% of a quarter of it)€13.63 + €40.90Source: fu.gov.si · retrieved 2026-11-11 | €54.53 |
| Side activity: long-term-care contribution per monthSource: fu.gov.si · retrieved 2026-11-11 | €6.43 |
Basis: Insurance base per month (set from the previous year's profit) between the minimum and maximum
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.
Source: FURS: Prispevki za socialno varnost samozaposlenih - OKTOBER 2026 (Osnove za plačilo ter zneski prispevkov za socialno varnost, page updated 22. 10. 2026) · retrieved 2026-11-11
Normiranec regime 2026 (flat-rate expenses, ZPZR)
| Item | Value |
|---|---|
| Deemed expenses, full-time self-employed (insured at least 9 months) | 80% of revenue up to €60,000; nothing on revenue above €60,000 |
| Maximum deemed expenses, full time | €48,000 |
| Deemed expenses, others (e.g. side activity) | 80% of revenue up to €12,500; 40% of revenue from €12,500 to €30,000; nothing on revenue above €30,000 |
| Maximum deemed expenses, others | €17,000 |
| Tax rate, full time: tax base up to €72,000 | 20% |
| Tax rate, full time: tax base over €72,000 | 35% |
| Tax rate, others: tax base up to €33,000 | 20% |
| Tax rate, others: tax base over €33,000 | 35% |
| Effective tax on revenue within the 80% band (20% of a 20% base) | 4% |
| Entry: average revenue of the two previous years at most, full time in both years | €120,000 |
| Entry: average revenue at most, full time in one of the two years | €85,000 |
| Entry: average revenue at most, not full time in either year | €50,000 |
| Full time means insured at least 9 months, or at least this share of the self-employed annual hours | 75% |
| Years before a taxpayer who left the regime or closed the business can re-enter | 5 |
| Pending change | 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. |
Basis: Revenue under the accounting rules; tax on revenue minus deemed expenses (no other deductions)
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).
Source: 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) · retrieved 2026-11-11
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Official sources
- FURS: Obvestilo o lestvici za odmero dohodnine in olajšave za leto 2026 (15. 12. 2025) · retrieved 2026-11-11
- FURS: Brošura o plačevanju prispevkov za socialno varnost (16. izdaja, maj 2026) · retrieved 2026-11-11
- FURS: Obvezni zdravstveni prispevek - OZP · retrieved 2026-11-11
- FURS: Prispevki za socialno varnost samozaposlenih - OKTOBER 2026 · retrieved 2026-11-11
- GOV.SI: Minimalna plača · retrieved 2026-11-11
- FURS: Plačevanje pavšalnih prispevkov v letu 2026 · retrieved 2026-11-11
- FURS: Brošura o dohodku iz dejavnosti · retrieved 2026-11-11
- GOV.SI (FURS): Novosti pri ugotavljanju davčne osnove z upoštevanjem normiranih odhodkov v letu 2026 · retrieved 2026-11-11
- PIS: Uradni list RS, št. 32/2026, Zakon o spremembah in dopolnitvah ZPZR (ZPZR-A) · retrieved 2026-11-11
- GOV.SI (FURS): Ugotavljanje davčne osnove z normiranimi odhodki v letu 2026 v povezavi z interventnim zakonom ZIURS · retrieved 2026-11-11
- FURS: Davčni zavezanci in identifikacija za namene DDV · retrieved 2026-11-11
- GOV.SI (Ministry of the Interior): Temporary residence permit for digital nomads · retrieved 2026-11-11
- FURS: Obdavčitev tujcev z dovoljenjem za začasno prebivanje za digitalnega nomada po ZDoh-2 in mednarodnih pogodbah · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.