These measures, formally issued by the Minister of Finance, will take effect from 1 January 2026.

Slovenia’s Ministry of Finance has published the Regulations on personal income tax for 2026, establishing new brackets and relief measures.

Progressive tax rates

The progressive tax rates will apply to annual income as follows:

Annual income (EUR) Tax rate
Up to 9,721.43 16%
9,721.43 – 28,592.44 26%
28,592.44 – 57,184.88 33%
57,184.88 – 82,346.23 39%
Over 82,346.23 50%

General allowance

The general allowance for 2026 is set at EUR 5,551.93. Additional reliefs are available for specific groups, including individuals with disabilities, seniors over 70, dependent children, students, and parents. The regulations also provide a detailed formula for calculating additional general allowances based on total annual income.

These measures, formally issued by the Minister of Finance, will take effect from 1 January 2026.