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Slovenia Tax Deductions

All forms of relief relate to the income of an individual who is a Slovenian resident.
The following amounts are subject to the definition and ceilings in Slovenian law:

Personal Relief
  • Personal allowance for a resident starting EUR 3,303.
  • A deduction for the purchase of long term local securities, tuition fees and more. This is subject to a total deduction from all sources that is not in excess of 3% of taxable income.
  • A deduction for purchase of primary residence,up to 4% of the taxable income.
  • Receipt of state cultural grants, up to a limit.

Business Deductions in Slovenia

The following expenses are partially allowable for tax purposes in Slovenia, subject to certain conditions:
  • Offset of losses - a loss may be offset forward up to 50% of current year's income. There is no carryback.
  • Consolidated reports are not allowed.
  • Finance expenses - in certain circumstances, financing expenses are not allowable. These circumstances include a loan received from associated parties, or loans that are granted on terms that are significantly different from the accepted terms in the Slovenian market.
  • When the debt to equity ratio is above 4:1, the interest expense on loans is not allowable for tax purposes.
  • Depreciation on fixed assets - the allowable rates of depreciation in Slovenia are:

    Class of Asset Annual Depreciation, %
    Computers 50%
    Machinery and equipment 25%
    Buildings 5%
    Goodwill 10%

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