The National Assembly Adopted Tax Reform
The purpose of the amendments to the Personal Income Tax Act are, in particular, to reduce the tax burden of the highly qualified posted workers, to eliminate the progressiveness of the additional general personal allowance, to increase special personal allowance for students, as previously reported.
During the adoption of the amendments the deputies additionally relieved of tax payment the performance bonuses (so called 13th salary or Christmas Bonus). From 2018 onwards, all payments of the performance bonuses not exceeding 100% (before 70%) of the last published average monthly salary in Slovenia will be personal income tax free. The information on the last published average monthly salary can be found on the website of the Statistical Office of the Republic of Slovenia. At this moment, the employers may reward their employees with the tax-free bonus in the amount of EUR 1,621.46.
