Salaries in Slovenia
The average gross monthly salary in Slovenia is approximately EUR 2,500 as of early 2026 (source).
Taxation
For individuals, the two most common types of taxation in Slovenia are personal income tax and mandatory social security contributions. Foreign employees who receive any form of income in Slovenia must apply for a tax number (this is usually handled by the employer). Tax residents are subject to taxation on their worldwide income, whereas non-residents are subject only to taxes on income sourced in Slovenia. More information about tax residency can be found on the website of the Financial administration of the Republic of Slovenia.
Personal income tax applies to one’s individual income. The annual taxable base is computed after compulsory social security contributions and certain allowances are deducted. Income is taxed according to a progressive tax rate with four tax brackets.
Example of Brackets for 2026:
| Income from (in EUR) | Income to (in EUR) | Taxation amount | Additional taxation |
|---|---|---|---|
| 0,00 | 9.721,43 | 16% of taxable base | 0 |
| 9.721,43 | 28.592,44 | 1.555,43 | 26% from the amount above 9.721,43 |
| 28.592,44 | 57.184,88 | 6.461,89 | 33% from the amount above 28.592,44 |
| 57.184,88 | 82,346,23 | 15.897,40 | 39% from the amount above 57.184,88 |
| 82,346,23 | ∞ | 25.710,33 | 50% from the amount above 82.346,23 |
There are also two value added taxation (VAT) rates in Slovenia: the standard rate of 22% and a reduced rate of 9.5%. The reduced rate applies to the food stuffs for human and animal consumption (including food services in restaurants) and for some other categories.
First-time comers to Slovenia must submit an edavki application for the entry of natural persons in the tax register (DR-02 form) before their first receipt of taxable income or before first acquisition of taxable movable and immovable property, on the basis of which they will be assigned a Slovenian tax identification number (for the purposes of receiving income in Slovenia). For more information about the requirements for entry in the tax register see the detailed description in the document Entry into Tax Register – Detailed Description.
Additional information on taxation (including the form/application for entry of the individual into the tax register and detailed explanation of tax numbers) is available on the Tax Administration of the Republic of Slovenia website.