Slovenia published the Act on Amendments to the Personal Income Tax Act in the Official Gazette on 10 December 2024. The measures include:
- The introduction of a special tax allowance for new resident workers, providing for a reduction in personal income tax in the amount of 7% of salary or compensation received for up to 5 consecutive years, subject to certain conditions including that the worker was not resident in Slovenia in the two previous years, their contracted salary is at least dou…