Allowances

What an allowance does

Allowances (olajšave) do not come off your tax bill directly — they come off the base the tax is calculated on. Each euro of allowance is subtracted from the income-tax base before the progressive brackets apply, so an allowance is worth your marginal rate: the same allowance saves a higher earner more in tax than a lower earner, because it removes income that would have been taxed at a higher band. Slovenia has three that matter for standard employment — the general allowance, the allowances for dependent family members, and the young-worker allowance — and a couple of special cases that we treat as explanatory rather than as calculator defaults.

The general allowance and its income taper

Everyone in employment receives the general personal allowance (splošna olajšava). Its basic monthly amount is 462,66 €. The distinctive part is the taper: below a monthly gross of 1.480,51 € the basic amount is topped up by an additional part that decreases linearly as pay rises. The practical effect is that a lower earner receives a larger general allowance, which is gradually withdrawn as the salary climbs, until at the threshold only the basic 462,66 € remains — and above the threshold every employee gets that same basic amount. This is deliberate: it concentrates tax relief on lower incomes. It is also why a pay rise near the threshold can shrink your allowance at the same time, so the net gain is smaller than the gross rise suggests.

Allowances for dependent family members

An employee supporting dependants reduces the base further. The allowance for dependent children is summed by birth order and rises steeply with each child:

Two honesty notes on this table. The special-care child allowance (904,69 €) follows the source cited beside it and has not been through our final sign-off; and in the calculator the special-care amount is added on its own rather than woven into the birth-order sequence, a small simplification for a rare case. Another dependent family member — for example a supported partner — carries 249,65 € a month.

The young-worker allowance

People up to the age of 29 qualify for a special personal allowance for the young, which further reduces the income-tax base by 120,29 € a month. It applies through the calendar year in which the person turns 29, and the calculator offers it as a toggle rather than assuming it. It stacks with the general allowance and any dependent allowances, so a young employee with the full set of allowances can have a noticeably smaller tax base than the headline salary implies.

Special cases we treat as explanatory

Slovenia also provides a much larger allowance for a person with a 100 % physical disability, which we describe as an explainer rather than build into the default calculation, since it applies to a specific and documented group. A separate allowance for people over 70 appeared in older guidance, but it has long since been withdrawn; we do not model it and treat it as absent unless a cited primary source shows a live 2026 provision. Being honest about what we do not compute is part of keeping the figures we do show trustworthy.

The amounts on this page follow the official sources cited above; a recent change may not be reflected here yet, and none of them has been through our final sign-off, so they must not be used for real decisions.

The full content of this page is still being written.