Slovenia

Tax residency

Under Article 6 of the Personal Income Tax Act (Zakon o dohodnini, ZDoh-2), an individual is considered resident in Slovenia if they satisfy any of the statutory residence criteria. These criteria are alternative and include both formal residential ties and the individual's actual personal and economic connection with Slovenia.

183-day rule: an individual is also resident if they are physically present in Slovenia for more than 183 days in a calendar year. This criterion operates independently of the other residence tests. FURS explains that persons staying in Slovenia for less than six months are generally considered non-residents, but Slovenian residence may arise before the expiry of that period where significant resident links, such as a habitual residence or centre of vital interests, have already been established.

• Officially registered permanent residence: an individual satisfies this formal criterion if they have an officially registered permanent residence in Slovenia. Under Slovenian residence-registration rules, permanent residence is the address at which the individual permanently lives and which represents the centre of their vital interests. This is assessed by reference to family, partnership, employment, economic, social and other ties showing a close and lasting connection with that address. For foreign nationals, permanent residence may generally be registered after obtaining the relevant permanent residence right or permit, and registration is handled by the competent administrative unit.
• Habitual abode: an individual may also become resident where their habitual or usual residence is in Slovenia. This is a factual test concerned with where the individual normally and regularly lives rather than merely where they are formally registered. The individual's actual pattern, continuity and stability of residence are therefore relevant when determining whether this connection with Slovenia has been established.
• Centre of personal and economic interests: residency may arise where the individual's closest personal and economic connections are centred in Slovenia. Relevant personal ties include, in particular, family and the location of the individual's partner or children, while economic ties may include employment, business or other activity, property, assets and investments. FURS considers these circumstances when determining an individual's residency status and may request supporting documentation concerning residence, family, employment and economic interests. FURS guidance on leaving Slovenia similarly refers to transferring family and social life as personal interests and employment and property as economic interests.

Day counting

• Officially registered permanent residence: no minimum physical-presence threshold applies to this criterion. An officially registered permanent residence is an independent domestic residence test.
• Habitual abode and centre of personal and economic interests: no separate day-count threshold applies to these factual residence criteria. Slovenian tax residence may therefore arise before the more-than-183-day threshold is reached where sufficiently significant residential ties have already been established. FURS expressly confirms that the residency requirements may be met before six months of presence have elapsed.
• 183-day rule: the threshold is more than 183 days in the calendar year, so the physical-presence criterion is met once total presence exceeds 183 days. Separate periods of physical presence during the year should be aggregated for purposes of the annual threshold. ZDoh-2 and the principal published FURS guidance do not provide a clear convention for counting partial days or expressly specify how the days of arrival and departure are treated. In the absence of explicit published guidance, a conservative approach for day-count tracking is to count both the day of arrival and the day of departure as days of presence.

Tax consequences

Slovenian tax residents are subject to personal income tax on their worldwide income, including income derived both in Slovenia and abroad. Non-residents are generally taxable only on income from Slovenian sources.

Income included in the annual personal income tax base is generally subject to progressive taxation, while certain categories of capital income, including interest, dividends and capital gains, are generally taxed separately. The taxation of foreign-source income and relief from double taxation are subject to applicable double taxation agreements.

Migration / EU residence

EU/EEA and Swiss nationals may reside in Slovenia under EU free-movement rules, while third-country nationals generally require an appropriate residence status depending on the purpose and duration of their stay. EU citizens intending to reside in Slovenia for longer periods are subject to the applicable residence-registration requirements.

Immigration residence and tax residence are separate concepts. Registration of a temporary residence or possession of a temporary residence permit does not, by itself, constitute the officially registered permanent-residence criterion under Article 6 ZDoh-2. By contrast, an officially registered permanent residence in Slovenia is expressly relevant for domestic tax-residence purposes. Slovenian administrative rules also distinguish clearly between permanent residence, where an individual permanently lives and has the centre of their vital interests, and temporary residence.

Individuals arriving in or leaving Slovenia may regulate their tax-residency status separately with FURS by applying for determination of their residency status.

Orientation references

• Personal Income Tax Act (Zakon o dohodnini, ZDoh-2), Articles 5–7, statutory basis for the scope of tax liability and the domestic residence and non-residence criteria.
• Financial Administration of the Republic of Slovenia (FURS), “Coming to Slovenia to work, to study, after retirement, etc.”, official guidance on establishing Slovenian tax residence through residential links, including permanent residence, family ties and presence for more than 183 days in a calendar year.
• Financial Administration of the Republic of Slovenia (FURS), “I am a non-resident and earn taxable income in Slovenia”, official guidance on the more-than-183-day rule and the possibility of satisfying Slovenian residence requirements before six months of presence where significant resident links, such as habitual residence or the centre of vital interests, are established.
• Financial Administration of the Republic of Slovenia (FURS), “Leaving Slovenia”, official guidance on loss of Slovenian tax residence, including the breaking of residential ties and transfer of personal and economic interests abroad.
• Government of the Republic of Slovenia, “Residence”, official guidance on permanent and temporary residence, including the definition and registration of permanent residence.