Slovenia tax residency: the 183-day rule

Slovenia tax residency: more than 183 days

Article 6 of Slovenia’s Personal Income Tax Act (ZDoh-2) makes you a resident, at any time in the tax year, if you:

• have an officially registered permanent residence in Slovenia;
• have your habitual residence or the centre of your personal and economic interests there; or
• are present in Slovenia for more than 183 days in total in the tax year — the calendar year.

Slovenian diplomats, public servants and EU staff abroad, and Slovenian MEPs, can stay resident too.

At a glance	Slovenia
The day test	more than 183 days in total
Over	the tax year, the calendar year
In one stay?	no — the days add up
A day counts if	the law doesn’t say; FlySee counts any part of it

A registered address keeps you resident

A registered permanent residence in Slovenia keeps you resident even if your home and interests have moved abroad — and then the other country may count you as resident too. Deregistering, with no other ties to Slovenia, ends it.

Non-resident despite the days

• Study or medical treatment: living in Slovenia only for these.
• Foreign diplomats and consular staff, and staff of international organisations, if not Slovenian citizens.
• Foreign experts, certified by the tax office: in a job Slovenia lacks staff for, not resident in the 5 years before arriving, owning no property in Slovenia and staying fewer than 365 days over two tax years in a row.
• A tax treaty that makes you resident of the other country only.

Worked example

Arriving on 1 January with no days yet this year, you can stay until 2 July — your 183rd day. On 3 July you’d be past 183.

Slovakia counts 183 days in the year, every day begun: see Slovakia tax residency. Croatia looks at a stay, or a home: see Croatia tax residency. Other countries, side by side: 183-day rule by country.