The Incomes and the Right Taxes


They did not report income-exempt income during the year, voluntary pension insurance for employees, transfers of capital shares (this is also reported by notaries), income payments for personal supplementary work, paid contributions for bridging insurance of athletes and income tax-exempt income from basic agricultural and basic forestry activities. They only have to report these once a year.

The extension of the deadline for submitting tax returns in advance of personal income tax on income from activities applies to those natural persons with an activity who determines the tax base by taking into account actual income and actual expenses, as well as to those who determine the tax base by taking into account actual income and standard expenses.

Any objection within a month

It is considered that all taxpayers can file an objection to it within approximately one month after receiving the informative calculation of personal income tax. If they agree with the calculation, they must pay any underpaid personal income tax within the appropriate period or receive the overpaid personal income tax returned to their bank accounts. The sales tax calculator is important there.

  • However, the informative calculation will still not be received by taxpayers for whom the Financial Administration has not received data on the assessment of personal income tax from payers of income. As every year, they will have to submit the declaration themselves, and the deadline is extended by one month, i.e. on 31 August.

Personal income tax is a personal income tax. Personal income tax is levied on the income of a natural person that was acquired or achieved in a tax year that is the same as the calendar year. Any payment or receipt of income is considered income, regardless of the form in which it is paid or received. Income is considered to be received when it is paid to a natural person or is otherwise made available to a natural person, which means that the moment when the money is actually transferred to a certain taxpayer is important for personal income tax (and not the moment when it would e.g. under some contract, had to do).

Taxable income includes all income that is not explicitly exempt from the Personal Income Tax Act. Exceptfor a student, the taxable income is as follows:

  • Income for temporary and occasional work performed through referrals (student work),
  • Income from property rights,
  • Income from employment (e.g. royalties),
  • Capital gains,
  • Cadastral income,
  • Income from property (dividends, interest, rents),
  • Parental pension,
  • Various awards, etc.

The income of pupils and students for temporary or occasional work performed on the basis of a referral from an authorized student service or organization that provides employment mediation is considered for tax purposes as income from another contractual relationship.


Scholarships and other incomes of pupils and students from the budget or fund financed from the budget (except for staff scholarships in the amount above the minimum wage in the Republic of Slovenia) and incomes in the form of regression or subsidizing student meals and monthly tickets are not taxable.