Minimum Wage and Changes to the Income Tax Scale and Tax Reliefs for 2025

On 24 January 2025 the Minister of Labour, Family, Social Affairs, and Equal Opportunities announced the new minimum wage in the Republic of Slovenia. The minimum wage for full-time work for work performed after 1 January 2025 is 1.277,72 EUR gross.

The adjustment is based on the data of the Statistical Office of the Republic of Slovenia on the annual growth of living costs, which was 1,9%. Compared to the minimum wage in 2024, the new minimum wage will therefore be 23,82 EUR higher.

Additionally, the Regulation on Determination of the Adjusted Amounts of Tax Reliefs, the Tax Relief Determination Equation and the Income Tax Scale for 2025 was published in the Official Gazette of the Republic of Slovenia, No. 108/2024. The Regulation brings a modified income tax scale and changes to the amounts of tax reliefs for 2025, as follows:

Income Tax Scale:

If the net annual taxable base in EUR is	The income tax in EUR is
Over	Up to
	9.210,26		16 %
9.210,26	27.089,00	1.473,64	+ 26 % over 9.210,26
27.089,00	54.178,00	6.122,11	+ 33 % over 27.089,00
54.178,00	78.016,32	15.061,48	+ 39 % over 54.178,00
78.016,32		24.358,43	+ 50 % over 78.016,32

When calculating the income tax prepayment on income from employment paid by the main employer, the following tax rates and the tax scale, adjusted to 1/12 of the year, apply for the tax year 2025:

If the net monthly taxable base in EUR is	The income tax in EUR is
Over	Up to
	767,52		16 %
767,52	2.257,42	122,80	+ 26 % over 767,52
2.257,42	4.514,83	510,18	+ 33 % over 2.257,42
4.514,83	6.501,36	1.255,12	+ 39 % over 4.514,83
6.501,36		2.029,87	+ 50 % over 6.501,36

Tax Reliefs:

1.     General Tax Relief

If the total income in EUR is	General tax relief in EUR is
Over	Up to
	16.832,00	5.260,00 + (19.736,99 - 1,17259 x total income)
16.832,00		5.260,00

When calculating the income tax prepayment from monthly income from employment, the following applies:

If the monthly gross income from employment in EUR is	General tax relief in EUR is
Over	Up to
	1.402,67	438,33 + (1.644,75 - 1,17259 x total income)
1.402,67		438,33

2.     Personal Tax Relief

Purpose	Annual tax relief in EUR	Monthly tax relief in EUR
For a person with a 100% physical disability	19.134,42	1.594,54
For a taxpayer over 70 years old	1.578,00	131,50
For a taxpayer who has been voluntarily and non-professionally performing operational tasks in protection, rescue, and assistance for at least 10 years	1.578,00	131,50

3.     Special Personal Tax Relief

For a resident who is a student, the tax relief is 3.682,00 EUR.

For a resident receiving income from employment up to the age of 29, the tax relief is 1.367,60 EUR.

4.     Special Tax Relief

·         For dependent children

	Annual tax relief in EUR	Monthly tax relief in EUR
For the first dependent child	2.838,30	236,53
For a dependent child requiring special care	10.285,40	857,12
For the second dependent child	3.085,52	257,13
For the third dependent child	5.146,39	428,87
For the fourth dependent child	7.207,26	600,61
For the fifth dependent child	9.268,12	772,34

For each additional dependent child, the tax relief increases by 2.060,87 EUR annually (171,74 EUR monthly) compared to the previous dependent child.

·         For each other dependent family member

Annual tax relief in EUR	Monthly tax relief in EUR
2.838,30	236,53

5.     Tax relief for Voluntary Additional Pension Insurance

Up to the amount of the premium, which is equal to 24% of the mandatory pension and disability insurance contributions for the insured person or 5,844% of the insured person's pension, with a maximum of 3.054,65 EUR annually.