Statutory and legislative payroll changes in Slovenia, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Tax brackets shift up; rates unchanged at 16/26/33/39/50%
Effective 1 Jan 2026
The five dohodnina rates stay at 16%, 26%, 33%, 39%, and 50% for 2026, but each bracket threshold moves up - for example, the upper limit of the 39% bracket (above which 50% applies) rises from โฌ78,016.32 to โฌ82,346.23. The general annual tax relief (sploลกna olajลกava) rises by โฌ291.93 a year, or โฌ24.33 a month.
For the employer
- Confirm payroll software has loaded the 2026 bracket thresholds and increased general relief before the first January pay run.
For the employee
- Take-home pay rises slightly at an unchanged salary, since more income now falls into lower brackets and the general relief is larger.
Source: Minimax - Dohodninska lestvica 2026 · Last verified 1 October 2026
Minimum wage rises to โฌ1,481.88
Effective 1 Jan 2026
Minister Luka Mesec set the minimum wage for work performed from 1 January 2026 at โฌ1,481.88 gross (about โฌ1,000 net). Under the Minimum Wage Act it must equal minimum living costs (newly calculated at โฌ791.07) increased by 20%, plus taxes and employee social contributions, and was adjusted for 2.7% December-on-December price growth.
For the employer
- Raise any employee paid below โฌ1,481.88 gross to the new minimum for work from January 2026.
For the employee
- Minimum-wage workers receive about โฌ1,000 net a month.
Source: GOV.SI - Doloฤen znesek minimalne plaฤe za 2026 · Last verified 1 October 2026