[SI] Personal Income Tax

Full name of the series in original language

Dohodnina

Abstract

Statistical Office of the Republic of Slovenia obtains data on personal income tax from the Tax Administration of the Republic of Slovenia. The Personal Income Tax Act stipulates that residents of Slovenia are liable to pay income tax on their worldwide income. Non-residents pay income tax only on the income arising in Slovenia. The definition of income includes that derived from employment, rents or royalties. Note that the tax rate for income from rents and royalties differs from the rate for income from employment. If an individual has a permanent residence in Slovenia, he or she is deemed to be a resident for income tax liability purposes. This also applies to Slovenians who are employed in another country or a former resident of Slovenia employed by an EU official body. If an individual is resident in Slovenia for more than 183 days in a taxable year, he or she is deemed to be resident and therefore liable to pay personal income tax. The data on Personal Income Tax include the following information:
1.) type of benefit (income)
2.) the amount of contributions or fees paid
3.) tax relief for 100% disability
4.) sum of deductions for dependents
5.) tax relief for contributions paid
6.) unused tax relief
7.) acquired tax relief

Geographic coverage

Slovenia

Time method

Longitudinal

Time period

2004 => 2011

Types of available microdata

Consistency type

Access mode

Update date

15/09/2021