The Relief panel is for tracking
personal and special relief. Till January 1, 2005 the amount of the relief was
set as percentage of the average salary calculated for a month before last
month. After January 1, 2005, relief are 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 2008 reliefs are used in accordance with the
Rules on determination of tax allowances and the tax scale for
assessment of personal income tax for 2008 (Official
Gazette 119/2007).
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 :
- € 2.183,76 for the first dependent child or € 7.912,70 yearly for a
dependent child with special needs.
A child with special needs is:
1. a child who has in accordance with the Parental Protection and Family
Benefit Act the right to the care allowance,
2. a child who has in accordance with the Pension and
Disability Insurance Act the right to the attendance allowance,
or
3. a child who is in accordance with the Act Concerning
Social Care of Mentally and Physically Handicapped Persons incapable of
work.
The employee is acknowledged relief for any other dependent family member
(not a child) in the amount of € 2.066 yearly.
For each additional dependent child the relief will increase as following:
- for the second dependent child for € 190,26,
- for the third dependent child for € 1.775,76,
- for the fourth dependent child for € 3.361,26,
- for the fifth dependent child for € 4.946,76,
- for the sixth and all further dependent children for € 1.585,50 to the
amount of the preceding dependent child.