Slovenia

{"ftc_utility":"high","fbar_trigger_notes":"US expats living in Slovenia will typically hold local EUR bank accounts at banks such as NLB, Nova KBM, or Addiko. Any such account with a balance exceeding $10,000 at any point during the calendar year triggers FBAR filing (FinCEN 114). FATCA reporting requirements also apply. Slovenian banks participate in automatic information exchange under CRS.","ftc_utility_reason":"Slovenia imposes progressive income tax rates up to 50% on worldwide income for residents. Slovenian income tax paid on the same income subject to US taxation generally exceeds US tax liability, making the Foreign Tax Credit highly useful for eliminating US double taxation on earned and passive income. FEIE and FTC should not be claimed on the same income - expats with high Slovenian tax burdens often prefer FTC over FEIE.","presence_day_count_notes":"Slovenia is part of the Schengen Area. US citizens residing in Slovenia require no visa for short stays but must register residence for longer-term stays. Schengen presence tracking does not itself limit the 330-day count for FEIE purposes, but the 183-day rule triggers Slovenian tax residency, creating both FEIE eligibility and local tax obligations simultaneously.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":18000,"local_tax_rate_on_earned_income":0.33,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by Slovenian tax residents is generally taxable in Slovenia under progressive PIT rates (16%-50%). A general allowance applies for pension income. The applicable rate depends on total annual income. Treaty provisions may allocate exclusive taxing rights to the source country for certain government pensions.","tax_rate":null,"locally_taxed":true},"social_security":{"notes":"US Social Security benefits paid to Slovenian residents are generally taxable only in the US under the US-Slovenia tax treaty, Article 18. Slovenia should not tax US Social Security income for treaty-eligible residents, though the taxable portion in the US is still subject to US federal income tax.","locally_taxed":false,"treaty_protection":true},"roth_distributions":{"notes":"Slovenia does not recognize the Roth IRA structure. Distributions may be treated as pension or capital income subject to Slovenian tax. US-source Roth distributions are not explicitly addressed in the treaty, so local taxation at progressive rates on the income component is a realistic risk. US expats should seek Slovenian tax advice on classification.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"The US-Slovenia tax treaty (in force since 2002) generally allocates taxation of pensions and retirement distributions to the country of residence. Distributions from US 401k and IRA accounts received by a Slovenian tax resident may be taxed as pension income in Slovenia under progressive rates, but the treaty article on pensions should be analyzed case by case. Treaty relief may prevent double taxation through the foreign tax credit mechanism on the US side.","tax_rate":null,"locally_taxed":true,"treaty_protection":true}}

{"rate":0.25,"notes":"Capital gains on shares and real estate are taxed at a flat 25% rate, reducing to 0% after a 20-year holding period for real estate and 15 years for securities. The rate steps down incrementally with holding period.","details":{"tax_type":"Capital Gains Tax","country_name":"Slovenia","country_iso_code":"SVN","source_references":["PwC Worldwide Tax Summaries - Slovenia","Slovenian Personal Income Tax Act (ZDoh-2)"],"last_verified_date":"2026-06-03","general_description":"Slovenia taxes capital gains on disposal of securities and real estate as a separate flat-rate category under the Personal Income Tax Act. The starting rate is 25%, declining to 20% after 5 years, 15% after 10 years, 10% after 15 years, and 0% after 20 years for real estate (15 years for securities). Gains on primary residence may be exempt under specific conditions. Losses can only be offset against gains in the same category.","corporate_capital_gains":{"rate":0.19,"tax_treatment":"Corporate capital gains are included in taxable profits and subject to the standard corporate income tax rate of 19%. A participation exemption may apply to gains on qualifying shareholdings."},"individual_capital_gains":{"rate":0.25,"tax_treatment":"Flat 25% rate on gains from disposal of securities and real property. Rate reduces over holding period: 20% after 5 years, 15% after 10 years, 10% after 15 years, 0% after 20 years (real estate) or 15 years (securities). Primary residence exemption may apply if owner lived there for at least 3 years.","holding_period_reduction":true,"zero_rate_after_years_securities":15,"zero_rate_after_years_real_estate":20}}}

{"notes":"Dividends paid to resident individuals are subject to a 25% final withholding tax. This is a final tax - dividends are not included in the annual income tax return unless the taxpayer elects otherwise. Non-resident individuals are subject to 15% withholding tax, subject to applicable tax treaty reductions. EU parent-subsidiary directive may reduce corporate dividend withholding to 0% where applicable.","rates":[{"rate":0.25,"type":"flat","notes":"Resident individuals - final withholding tax, not included in progressive tax base"},{"rate":0.15,"type":"withholding","notes":"Non-resident individuals - standard domestic rate before treaty reduction"},{"rate":0,"type":"exempt","notes":"Corporate recipients qualifying under EU Parent-Subsidiary Directive or domestic participation exemption (minimum 10% holding for 24 months)"}]}