All You need to Know About the Tax Calculation

About advance income tax 22.5% net for each transfer higher than EUR 400, 22.5% net for each transfer if the pupil or student does not meet the conditions for special personal allowance.

  • 5% for each transfer regardless of the amount of the transfer if the person is a non-resident
  • Special personal allowance for high school and university students: EUR 3,500.00

Conditions for applying for a special personal allowance:

Status of pupil or student and age up to 26 years (also recognized to a student over 26 years of age if he enrolls in studies up to 26 years of age (at the latest in the year when he / she reaches 26 years of age), namely for undergraduate studies for a maximum of six years from the date of enrollment and for postgraduate studies for a maximum of four years from the date of enrollment).

General relief: the amount of the total general relief depends on the amount of total income in 2020

  • For taxpayers with a total income of up to EUR 13,316.83 gross is EUR 3,500.00 + (18,700.38 – 1,40427 * total income)
  • For taxpayers with a total income above EUR 13,316.83 gross is EUR 3,500.00

It is granted to each resident provided that another resident does not claim a special allowance for a dependent family member. In the event that a member’s parent registers as a dependent family member, the member loses this relief.

The Right Opportunity

If a member has the status of a pupil or student and his / her parents will claim him as a dependent family member, he can earn EUR 4,697.99 gross in 2020 without tax. However, those who are not claimed by their parents as dependent family members can earn € 11,957.00 gross tax-free. Using the taxfyle’s tax calculator in this matter is important.

Right Calculation

The calculation for personal income tax must always be done individually, depending on how much the member has earned and, of course, what benefits are granted to him. The benefits depend on whether he or she has the status of a student for a whole calendar year and whether his parents claim it as a dependent family member. In the calculation, it is necessary to take into account the so-called 10% of standard costs and 15.5% of PIZ.

The Personal Income Tax Act allows all taxpayers to allocate 0.5% of the assessed personal income tax for the operation of a non-governmental organization of their choice. You pay this part of the assessed income tax in any case, but if you do not explicitly dedicate it to anyone, it remains in the state budget.

Your donation therefore costs you nothing, but it will enable us to respond even more effectively to pressing consumer problems and work for the benefit of all Slovenian consumers. The funds will be used for the implementation of consumer advocacy at the national and European level, the implementation of campaigns in the interest of all Slovenian consumers and for informing consumers on the ZPS web portals.


By when should the decision be made? The time for submitting a claim is until the end of the year, as the tax authority takes into account the valid claims at its disposal on the last day of the current year, i.e. until 31 December. The request for the transfer of personal income tax to the selected organization is valid until you notify the new request (organization) or cancel the originally selected one.