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Taxation of international executives

Taxation of personal income is regulated with the provisions of Personal Income Tax Act (the Act).


In general, income is subject to tax in Slovenia if it is derived within the territory of Slovenia. For individuals residents in Slovenia, foreign income is taxable in Slovenia. This means that Slovenian income tax is charged according to worldwide income. Non-residents are liable to income tax on income derived in Slovenia.


The official currency of Slovenia is Euro (EUR).


Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

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Taxation of international executives