Relief
Relief
The Relief panel is for tracking personal and special relief. Relief is used in standardized amounts (ZDoh-2 - Personal Income Tax Act), next to the Amount field (with the yearly relief) are 1/2 field (with a monthly relief) and the Note field.
For the year 2019 reliefs are used in accordance with the Rules on determination of tax allowances and the tax scale for assessment of personal income tax for 2019.
Special Relief
To taxpayers with a permanent residence in the Republic of Slovenia who have dependent family members is acknowledged the decrease of the yearly tax basis in the amount of :
- € 2.436,92 for the first dependent child or € 8.830,00 yearly for a dependent child with special needs.
For each additional dependent child the relief will increase as following:
- for the second dependent child 2.649,24 eur/year or 220,77 eur/month,
- for the third dependent child 4.418,54 eur/year or 368,21 eur/month,
- for the fourth dependent child 6.187,85 eur/year or 515,65 eur/month
- for the fifth dependent child 7.957,14 eur/year or 663,09 eur/month
- for the sixth and all further dependent children 1.769,30 eur/year or 147,44 eur/month.