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Some forms of income in Slovenia are tax-exempt, subject to specific conditions specified in Slovenian law, as follows:
- A dividend distributed between two companies in Slovenia.
- A standard exemption of EUR 2,800 for any Slovenian resident.
- Tax relief of EUR 14,971 for disabled people, EUR 1,205 for people over 65 and children, starting EUR 2,066 for the first child.
- An exemption of EUR 2,800 on a student's earnings.
- Prizes from lotteries and games of chance to the legally defined limit.
- Prizes and stipends from international bodies for social and scientific achievements.
- Refunds from an employer of accommodation and travel expenses incurred for business purposes.
- Child allowances and subsidies paid by the State.
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