REPUBLIC OF SLOVENIA
The tax base can be reduced by a special tax allowance for dependent family members.
Who are dependent family members?
Children up to 18 years of age are, without restrictions, may be dependent family members. All other family members (e.g. children aged 18+ and the spouse and parents of a person liable for income tax) must meet special conditions outlined in the explanation of the markers of kinship.
Two ways of claiming a tax allowance
Persons liable for income tax may claim a tax allowance for dependent family members in a personal income tax prepayment calculation (monthly) or in an indicative calculation of personal income tax (annually). A person liable for income tax who does not receive an indicative calculation of personal income tax may claim a tax allowance in their personal income tax return SI.
Claiming a tax allowance on a monthly basis
If a person liable for income tax decides that they are going to claim a tax allowance for dependent family members during the year in a personal income tax prepayment calculation, they must submit to their employer a completed form called "Notification of claiming a tax allowance for dependent family members in the personal income tax prepayment calculation" SI. A person liable for income tax who claims a tax relief during the year will receive a higher monthly net salary than they would otherwise have received.
Claiming a tax allowance in an indicative calculation of personal income tax (annually)
A person liable for income tax who did not claim a tax allowance during the year or who would like to modify the tax allowance granted to them during the year must submit a form called "Application for claiming a tax allowance for dependent family members in the indicative calculation of personal income tax" (hereinafter: application) to the competent financial office by no later than 5 February. The application may be filed through the eDavki mobile application (Android, IOS), which offers a pre-completed application form containing data from the taxable persons previously submitted application. An application can also be filed electronically via the eDavki portal. An application may also be filed in person or by post to the competent finance office.
What will be the consequences if I do not claim a tax allowance?
If taxable persons do not claim a tax allowance on a monthly or annual basis, they will receive an indicative calculation of personal income tax but no tax allowance will be taken into account in that calculation. This will result in their having to make a higher balancing payment or receiving a lower personal income tax refund. Taxable persons wishing to claim a tax allowance will have to file an objection against the indicative calculation of personal income tax. Taxable persons can still claim the tax allowance in the objection SI, but they will receive any personal income tax refund payable a few months later than otherwise.
Who can claim a tax allowance?
If their child meets the conditions for a tax allowance for a dependent family member, the tax allowance can be claimed by one or both of the parents. In the latter case, the parents must divide the claim period between them so that the sum of the two periods does not exceed 12 months (e.g. six months each).
If the parents cannot agree on who is going to claim a tax allowance for the same dependent family member, each of them will be granted a proportional part (half) of the allowance.
Example of a completed form
Application for claiming a tax allowance for dependent family members in the indicative calculation of personal income tax for 2017
Did you know?
Usually it is advantageous for a tax allowance to be claimed by the parent with the higher salary.
The number of applications for claiming a tax allowance for dependent family members rose from 19,504 filed in 2016 to 98,453 filed in 2020. The increase recorded in 2020 was thus higher by 405%.