On 21 November 2025, an amendment to the Foreigners Act (ZTuj-2I) entered into force in Slovenia, introducing - for the first time - a systematic regulation of the status of digital nomads. This represents an important development through which Slovenia aims to attract highly qualified individuals working remotely for foreign clients.
Who qualifies as a digital nomad under Slovenian law?
A digital nomad is defined as a foreign national who is not a citizen of the EU or EEA, works for a foreign company or client, or is self-employed abroad, and performs work remotely using information technology. Crucially, such an individual must not be integrated into the Slovenian labor market.
A key legal requirement is that a digital nomad must not perform work for Slovenian employers or clients.
Basic conditions for obtaining a permit
To obtain a permit, a foreign national must meet several requirements, with the financial criterion being particularly important. The individual must demonstrate sufficient means of subsistence, amounting to at least twice the average net salary in Slovenia (approximately €3,200 per month).
In addition, the applicant must provide relevant proof of income, such as contracts and bank statements (typically covering the last six months), and demonstrate that they work for foreign clients or employers.
The application must be submitted either at a Slovenian diplomatic or consular mission abroad or at an administrative unit in Slovenia, if the individual is already legally residing in the country.
Duration of the permit and limitations
The digital nomad residence permit is issued for a maximum period of one year. It cannot be extended, and a new permit may only be obtained six months after the expiration of the previous one.
If an individual wishes to stay in Slovenia longer, they may at any time apply for another type of residence permit, for example on the basis of employment or business activity in Slovenia.
Family reunification – an important advantage
A distinctive feature of the Slovenian regulation is the more favorable right to family reunification. Family members may join the digital nomad immediately, without the usual restrictions regarding the length of residence or validity of the permit.
Tax aspect: key issues under the Personal Income Tax Act
Although the law regulates residence, the tax position of digital nomads is primarily assessed under the Zakon o dohodnini, making a proper understanding of tax rules essential.
Tax liability depends on tax residency. Under the Personal Income Tax Act, an individual is considered a Slovenian tax resident if they have their habitual residence in Slovenia, their center of personal and economic interests in the country, or if they stay in Slovenia for more than 183 days in a tax year.
If a foreign national is not a Slovenian tax resident, they are generally not required to report their income in Slovenia. However, if they become a tax resident, they are taxed on a worldwide income basis, meaning that income earned abroad is also subject to taxation in Slovenia.
A particularly important role is played by double taxation avoidance agreements. These may provide that an individual, even if meeting the criteria for tax residency under Slovenian law, is treated as a tax resident of another country. In such cases, so-called tie-breaker rules are applied to determine which state has the right to tax.
Practical examples
In practice, different scenarios may arise. If a foreign national lives in Slovenia as a digital nomad but earns income abroad and is not a Slovenian tax resident, they have no tax obligations in Slovenia.
If a foreign national resides in Slovenia for more than half a year, has their family there, and maintains their center of vital interests in the country, they may become a Slovenian tax resident within the meaning of the Personal Income Tax Act.
If, however, an individual is a Slovenian tax resident and works remotely for a foreign company, they are required to pay taxes in Slovenia on all of their income, subject to any applicable reliefs or provisions under international tax treaties.
Purpose of the legislation
The aim of introducing this permit is to attract highly qualified individuals and increase consumption in Slovenia, without affecting the domestic labor market.
What should individuals and companies pay attention to?
Proper preparation of documentation, particularly contracts and proof of income, is essential. It is equally important to comply with the prohibition on working with Slovenian clients.
Special attention should be paid to timely tax advice, particularly regarding the application of the Personal Income Tax Act and double taxation avoidance agreements, as misunderstandings of tax status may lead to serious consequences. Compliance with the rules is crucial, as violations may result in the revocation of the permit.
