Slovenia Payroll Changes - 2026

1. Minimum salary/Wage changes

• Minimum gross salary: Increased to 1.481,88 EUR (Effective January 1, 2026)

2. Rate/Percentage changes affecting payroll

• Personal Income Tax (PIT) rates (2026)
  • 16% on taxable income up to €9,721.43
  • 26% on taxable income between €9,721.43 – €28,592.44
  • 33% on taxable income between €28,592.44 – €57,184.88
  • 39% on taxable income between €57,184.88 – €82,346.23
  • 50% on taxable income exceeding €82,346.23