Tax Map · Relocation rankings

Tax residency in Slovenia

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• registered permanent residence in Slovenia
• more than 183 days in a calendar year
• center of personal and economic interests in Slovenia
• habitual abode in Slovenia
• Slovenian public employee employed abroad
• Slovenian resident employed in an EU institution/ECB/EIB/EIF/MEP role abroad

For a self-funded remote worker, the main route is the new one‑year temporary residence permit for digital nomads, which requires remote work for non‑Slovenian clients, health insurance, a clean record, and monthly income of at least twice the Slovenian average net salary.

Leaving is not automatic: FURS examines the person’s circumstances on departure and issues a formal decision, so dropping below the day count alone may not end residence if personal/economic ties remain. There is no citizenship-based taxation or UK-style domicile tail, so cessation is usually possible once the facts support non-residence.

“Persons residing in Slovenia for a short period of time (less than six months) are generally considered to be non-residents of Slovenia and remain residents of the State in which they previously lived or worked. If they live in Slovenia for more than 183 days in a calendar year, they meet the Slovenian residency requirements. The Slovenian residency requirements can be met before the expiry of the six-month period of presence in Slovenia provided that the persons concerned establish significant resident links in Slovenia (such as the habitual residence or the center of vital interests). In this case, residency status must be regulated with the tax authority by filing an application for residency.” — Financial Administration of the Republic of Slovenia (FURS)

Estimate — confirm against the linked sources. See methodology.