🇸🇮 Slovenia

Slovenia is an EU and Schengen member, granting EU/EEA citizens freedom of movement with a simple registration obligation after 3 months of residence. Non-EU nationals require a temporary residence permit issued by the Administrative Unit of their place of residence; most categories require employment, study, or family ties. Slovenia is a compact, beautiful country offering EU membership benefits at a lower cost of living than Western Europe.

Non-EU workers must have a valid employment contract and obtain a combined single permit (residence and work) before starting employment in Slovenia. The employer must conduct a labor market test showing the role cannot be filled locally, unless the occupation is on the shortage list. Permits are typically issued for the duration of the employment contract up to a maximum of 3 years.

Spouses and dependent children under 18 of residence permit holders can apply for family reunification residence permits, allowing them to live and study in Slovenia. Dependent spouses must apply for their own work authorization to be employed, though this is generally facilitated once the family is legally resident.

Slovenia has a progressive income tax with rates from 16% to 50% for high earners; the top rate of 50% applies to income over €105,000. Corporate tax is 19%. VAT is 22% standard. Slovenia has tax treaties with over 55 countries and participates fully in EU tax information exchange frameworks. The tax burden is moderate by EU standards.