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Slovenia - Overview and introduction

Slovenia - Overview and introduction

Taxation of international executives


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Taxation of personal income is regulated with the provisions of Personal Income Tax Act (the Act).

In general, income is subject to tax in Slovenia if it is derived within the territory of Slovenia. For individuals residents in Slovenia, foreign income is taxable in Slovenia. This means that Slovenian income tax is charged according to worldwide income. Non-residents are liable to income tax on income derived in Slovenia.

The official currency of Slovenia is Euro (EUR).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

2020 KPMG Slovenija, d.o.o., KPMG poslovno svetovanje, d.o.o., and KPMG računovodske storitve, d.o.o. are Slovenian limited liability companies and member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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