A Registered Permanent Address Makes You Resident on Its Own, and the Day Count Is More Than 183 Days in the Tax Year
Answer
The general rule applies to you
No exception is recorded for citizens of Slovakia on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
154 exceptions recorded across 56 countries · none match Slovakia to Slovenia · When you become a tax resident
Article 6 of ZDoh-2 makes a person resident in Slovenia at any time in a tax year if they meet any one of six tests, and the first of them is purely administrative: an officially registered permanent address in Slovenia. Four of the six are about public service abroad - diplomatic and consular posts, Slovene public servants in technical or administrative functions, staff of the Union institutions, the European Central Bank, the European Investment Bank and the European Investment Fund, and members of the European Parliament. The two that catch ordinary people are point 5, a usual abode or the centre of personal and economic interests in Slovenia, and point 6, presence in Slovenia for more than 183 days in total at any time in the tax year. Article 7 then declares certain people non-resident regardless, and one of its limbs is a genuine planning provision: a person who will live in Slovenia solely to work as a foreign expert in a field where there is not enough suitable local staff, who has not been resident at any time in the five years before arrival, who owns no property here, and who will be in Slovenia for fewer than 365 days in two consecutive tax years.
At a glance
- Day count
- More than 183 days in the tax year
Point 6 of article 6 of ZDoh-2. It is a total across the year, not a continuous stay.
- Registered address
- Residence on its own, with no day count at all
Point 1 of article 6 of ZDoh-2, which asks only for an officially registered permanent address.
- Centre of interests
- A usual abode, or the centre of personal and economic interests
Point 5 of article 6 of ZDoh-2, which puts the two in the alternative.
- What residence means
- Tax on worldwide income
The opening of article 5 of ZDoh-2: a resident is liable for income tax on all income with a source in and outside Slovenia.
- Foreign expert exemption
- Fewer than 365 days in two consecutive tax years, and four other conditions
Point 4 of article 7(1) of ZDoh-2, which also requires no residence in the five years before arrival and no property in Slovenia.
Requirements
- Any one of the six tests in article 6 of ZDoh-2 makes you resident
- A registered permanent address in Slovenia is enough on its own
- So is a usual abode, or the centre of your personal and economic interests
- So is more than 183 days of presence in the tax year
What applies to you
Nothing changes for a citizen of Slovakia
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Zavezanec je rezident Slovenije v kateremkoli času v davčnem letu, če v tem času izpolnjuje katerega od naslednjih pogojev: 1. ima uradno prijavljeno stalno prebivališče v Sloveniji; 2. biva izven Slovenije zaradi zaposlitve v diplomatskem predstavništvu, konzulatu, mednarodni misiji Republike Slovenije ali stalnem predstavništvu Republike Slovenije pri Evropski uniji ali stalnem predstavništvu Republike Slovenije pri mednarodni organizaciji, kot javni uslužbenec z diplomatskim ali konzularnim statusom, ali je zakonec ali vzdrževani družinski član takega javnega uslužbenca in prebiva s to osebo; 3. je bil rezident Slovenije v kateremkoli obdobju preteklega ali tekočega leta in biva izven Slovenije zaradi zaposlitve: a) v diplomatskem predstavništvu, konzulatu, mednarodni misiji Republike Slovenije ali stalnem predstavništvu Republike Slovenije pri Evropski uniji ali stalnem predstavništvu Republike Slovenije pri mednarodni organizaciji, kot javni uslužbenec v tehnični ali administrativni funkciji, brez diplomatskega ali konzularnega statusa; b) kot javni uslužbenec ali funkcionar v državnem organu ali organu lokalne skupnosti, in sicer v državi, ki na podlagi vzajemnosti takega uslužbenca ne šteje za svojega rezidenta; c) kot uslužbenec v institucijah Evropskih skupnosti, Evropski centralni banki, Evropski investicijski banki ali Evropskem investicijskem skladu, ali je zakonec, ki ni zaposlen in ne opravlja dejavnosti, ali vzdrževan otrok takega uslužbenca in prebiva s to osebo; 4. je bil rezident Slovenije v kateremkoli obdobju preteklega ali tekočega leta in biva izven Slovenije zaradi opravljanja funkcije poslanca v Evropskem parlamentu; 5. ima svoje običajno bivališče ali središče svojih osebnih in ekonomskih interesov v Sloveniji, ali 6. je v kateremkoli času v davčnem letu prisoten v Sloveniji skupno več kot 183 dni.»All six tests, in the alternative. The first is a registration and the last is a day count. Quoted from the state legal information system's unofficial consolidation. The page carries the warning that such a text is only an informative working aid for which the body accepts no liability; it is the only text of this Act kept current, because the last official consolidation is older than the amendments the Act now carries.
Read it at the sourceAbout this source
The Slovene state's legal information system, run by the government's legislation service. It is the only place that keeps the current text of an Act when the National Assembly has not made a recent official consolidation, which is most Acts: it publishes a neuradno prečiščeno besedilo, numbered in sequence, each carrying the list of instruments it incorporates and, usually, a Datum začetka uporabe - the date from which that version applies. pisrs.si is an Angular single-page application, so the text appears only once JavaScript has run and it is readable by the extraction service and not by an ordinary request; the stable human address is https://pisrs.si/pregledPredpisa?id={ZAKOnnnn}, and https://pisrs.si/pregledPredpisa?sop={YYYY-01-NNNN} resolves the same gazette identifier the Uradni list uses. Three file forms of each consolidation are served from https://pisrs.si/api/datoteke/integracije/{id} as HTML, DOCX and PDF, and the identifiers for them are printed in the page itself. There is also a search API that answers an ordinary POST without the proof-of-work the site applies elsewhere: POST https://pisrs.si/api/filter/filter with a body of the shape {"nazivZbirke":["Register predpisov"],"besedilo":{"word1":"\"<title>\"","word1InTitle":true}} returns the ZAKO identifier, the SOP and the dates for every matching instrument, and nazivZbirke "Neuradna prečiščena besedila" lists every consolidation of it with its stNpb. From 1 March 2026 it is also where the Uradni list itself is published.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are explicitly not authoritative, and the site says so on every one of them**: "Opozorilo: Neuradno prečiščeno besedilo predpisa predstavlja zgolj informativni delovni pripomoček, glede katerega organ ne jamči odškodninsko ali kako drugače." - an unofficial consolidated text is merely an informative working aid for which the body accepts no liability. It is nevertheless the only current text of most Slovene Acts, because the official consolidations are years behind, so the right handling is to cite it and say what it is rather than to prefer a stale official text. This is the third time this corpus has met the problem, after Belgium's database frozen in 2002 and Czechia's informativní znění. **It cannot be cited for the text as enacted**: for that, go to the Uradni list item the consolidation lists. **It is not reliably readable.** The pages are rendered by the extraction service, and on 10 October 2026 two of them - ?id=ZAKO4697, the Income Tax Act, and ?id=ZAKO6655, the Act on employment of foreign nationals - came back as nothing but a loading spinner on four attempts across two hours, while larger pages on the same site rendered fully. A 223-byte reading from this publisher is a failed render, not a short document. The Income Tax Act was recovered from its consolidation PDF at /api/datoteke/integracije/358727643 instead. **The page interleaves furniture with the statute**: every article heading is followed by case-law labels ("Sodna praksa Vrhovnega sodišča") and bare CELEX numbers, and the markdown escapes list markers, so a quotation taken across an article boundary will contain text the legislator never wrote.
We re-read it every 60 days. More about this source
«je fizična oseba, ki izpolnjuje naslednje pogoje: a) bo bivala v Sloveniji izključno zaradi zaposlitve kot tuj strokovnjak za dela, za katera v Sloveniji ni dovolj ustreznega kadra, b) ni bila rezident v kateremkoli času petih let pred prihodom v Slovenijo, c) ni lastnik nepremičnine v Sloveniji, in d) bo bivala v Sloveniji skupno manj kot 365 dni v dveh zaporednih davčnih letih;»The foreign expert limb, which overrides article 6 where all four conditions are met. Quoted from the state legal information system's unofficial consolidation. The page carries the warning that such a text is only an informative working aid for which the body accepts no liability; it is the only text of this Act kept current, because the last official consolidation is older than the amendments the Act now carries.
Read it at the sourceAbout this source
The Slovene state's legal information system, run by the government's legislation service. It is the only place that keeps the current text of an Act when the National Assembly has not made a recent official consolidation, which is most Acts: it publishes a neuradno prečiščeno besedilo, numbered in sequence, each carrying the list of instruments it incorporates and, usually, a Datum začetka uporabe - the date from which that version applies. pisrs.si is an Angular single-page application, so the text appears only once JavaScript has run and it is readable by the extraction service and not by an ordinary request; the stable human address is https://pisrs.si/pregledPredpisa?id={ZAKOnnnn}, and https://pisrs.si/pregledPredpisa?sop={YYYY-01-NNNN} resolves the same gazette identifier the Uradni list uses. Three file forms of each consolidation are served from https://pisrs.si/api/datoteke/integracije/{id} as HTML, DOCX and PDF, and the identifiers for them are printed in the page itself. There is also a search API that answers an ordinary POST without the proof-of-work the site applies elsewhere: POST https://pisrs.si/api/filter/filter with a body of the shape {"nazivZbirke":["Register predpisov"],"besedilo":{"word1":"\"<title>\"","word1InTitle":true}} returns the ZAKO identifier, the SOP and the dates for every matching instrument, and nazivZbirke "Neuradna prečiščena besedila" lists every consolidation of it with its stNpb. From 1 March 2026 it is also where the Uradni list itself is published.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are explicitly not authoritative, and the site says so on every one of them**: "Opozorilo: Neuradno prečiščeno besedilo predpisa predstavlja zgolj informativni delovni pripomoček, glede katerega organ ne jamči odškodninsko ali kako drugače." - an unofficial consolidated text is merely an informative working aid for which the body accepts no liability. It is nevertheless the only current text of most Slovene Acts, because the official consolidations are years behind, so the right handling is to cite it and say what it is rather than to prefer a stale official text. This is the third time this corpus has met the problem, after Belgium's database frozen in 2002 and Czechia's informativní znění. **It cannot be cited for the text as enacted**: for that, go to the Uradni list item the consolidation lists. **It is not reliably readable.** The pages are rendered by the extraction service, and on 10 October 2026 two of them - ?id=ZAKO4697, the Income Tax Act, and ?id=ZAKO6655, the Act on employment of foreign nationals - came back as nothing but a loading spinner on four attempts across two hours, while larger pages on the same site rendered fully. A 223-byte reading from this publisher is a failed render, not a short document. The Income Tax Act was recovered from its consolidation PDF at /api/datoteke/integracije/358727643 instead. **The page interleaves furniture with the statute**: every article heading is followed by case-law labels ("Sodna praksa Vrhovnega sodišča") and bare CELEX numbers, and the markdown escapes list markers, so a quotation taken across an article boundary will contain text the legislator never wrote.
We re-read it every 60 days. More about this source
«Rezident in rezidentka (v nadaljnjem besedilu: rezident) je zavezan za plačilo dohodnine od vseh dohodkov, ki imajo vir v Republiki Sloveniji (v nadaljnjem besedilu: Slovenija) in od vseh dohodkov, ki imajo vir izven Slovenije. (2) Nerezident in nerezidentka (v nadaljnjem besedilu: nerezident) je zavezan za plačilo dohodnine od vseh dohodkov, ki imajo vir v Sloveniji.»What turns on the answer: worldwide income for a resident, Slovene-source income for a non-resident. Quoted from the state legal information system's unofficial consolidation. The page carries the warning that such a text is only an informative working aid for which the body accepts no liability; it is the only text of this Act kept current, because the last official consolidation is older than the amendments the Act now carries.
Read it at the sourceAbout this source
The Slovene state's legal information system, run by the government's legislation service. It is the only place that keeps the current text of an Act when the National Assembly has not made a recent official consolidation, which is most Acts: it publishes a neuradno prečiščeno besedilo, numbered in sequence, each carrying the list of instruments it incorporates and, usually, a Datum začetka uporabe - the date from which that version applies. pisrs.si is an Angular single-page application, so the text appears only once JavaScript has run and it is readable by the extraction service and not by an ordinary request; the stable human address is https://pisrs.si/pregledPredpisa?id={ZAKOnnnn}, and https://pisrs.si/pregledPredpisa?sop={YYYY-01-NNNN} resolves the same gazette identifier the Uradni list uses. Three file forms of each consolidation are served from https://pisrs.si/api/datoteke/integracije/{id} as HTML, DOCX and PDF, and the identifiers for them are printed in the page itself. There is also a search API that answers an ordinary POST without the proof-of-work the site applies elsewhere: POST https://pisrs.si/api/filter/filter with a body of the shape {"nazivZbirke":["Register predpisov"],"besedilo":{"word1":"\"<title>\"","word1InTitle":true}} returns the ZAKO identifier, the SOP and the dates for every matching instrument, and nazivZbirke "Neuradna prečiščena besedila" lists every consolidation of it with its stNpb. From 1 March 2026 it is also where the Uradni list itself is published.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are explicitly not authoritative, and the site says so on every one of them**: "Opozorilo: Neuradno prečiščeno besedilo predpisa predstavlja zgolj informativni delovni pripomoček, glede katerega organ ne jamči odškodninsko ali kako drugače." - an unofficial consolidated text is merely an informative working aid for which the body accepts no liability. It is nevertheless the only current text of most Slovene Acts, because the official consolidations are years behind, so the right handling is to cite it and say what it is rather than to prefer a stale official text. This is the third time this corpus has met the problem, after Belgium's database frozen in 2002 and Czechia's informativní znění. **It cannot be cited for the text as enacted**: for that, go to the Uradni list item the consolidation lists. **It is not reliably readable.** The pages are rendered by the extraction service, and on 10 October 2026 two of them - ?id=ZAKO4697, the Income Tax Act, and ?id=ZAKO6655, the Act on employment of foreign nationals - came back as nothing but a loading spinner on four attempts across two hours, while larger pages on the same site rendered fully. A 223-byte reading from this publisher is a failed render, not a short document. The Income Tax Act was recovered from its consolidation PDF at /api/datoteke/integracije/358727643 instead. **The page interleaves furniture with the statute**: every article heading is followed by case-law labels ("Sodna praksa Vrhovnega sodišča") and bare CELEX numbers, and the markdown escapes list markers, so a quotation taken across an article boundary will contain text the legislator never wrote.
We re-read it every 60 days. More about this source
Practical notes
Read off ZDoh-2 in the state legal information system's unofficial consolidation number 36, which the publisher dates from 5 March 2026. The last official consolidation of this Act is ZDoh-2-UPB7 of 28 February 2011, so the consolidation we quote is the only current text and it is not an official one.
The registration test is the one that interacts with immigration. A foreign national with a residence permit registers an address under the Act on residence registration; whether that registration is a stalno prebivališče within point 1 of article 6 depends on which kind is registered, and we did not read that Act.
We did not read any double taxation treaty. Article 6 decides residence under Slovene law and a treaty may decide it differently between two states.
- consolidatesZakon o dohodnini (ZDoh-2), neuradno prečiščeno besedilo št. 36
Pravno-informacijski sistem Republike Slovenije · consolidated to 2026-03-05
About this source
The Slovene state's legal information system, run by the government's legislation service. It is the only place that keeps the current text of an Act when the National Assembly has not made a recent official consolidation, which is most Acts: it publishes a neuradno prečiščeno besedilo, numbered in sequence, each carrying the list of instruments it incorporates and, usually, a Datum začetka uporabe - the date from which that version applies. pisrs.si is an Angular single-page application, so the text appears only once JavaScript has run and it is readable by the extraction service and not by an ordinary request; the stable human address is https://pisrs.si/pregledPredpisa?id={ZAKOnnnn}, and https://pisrs.si/pregledPredpisa?sop={YYYY-01-NNNN} resolves the same gazette identifier the Uradni list uses. Three file forms of each consolidation are served from https://pisrs.si/api/datoteke/integracije/{id} as HTML, DOCX and PDF, and the identifiers for them are printed in the page itself. There is also a search API that answers an ordinary POST without the proof-of-work the site applies elsewhere: POST https://pisrs.si/api/filter/filter with a body of the shape {"nazivZbirke":["Register predpisov"],"besedilo":{"word1":"\"<title>\"","word1InTitle":true}} returns the ZAKO identifier, the SOP and the dates for every matching instrument, and nazivZbirke "Neuradna prečiščena besedila" lists every consolidation of it with its stNpb. From 1 March 2026 it is also where the Uradni list itself is published.
Standing: Maintains the text in force
Cannot be cited for: **Its consolidated texts are explicitly not authoritative, and the site says so on every one of them**: "Opozorilo: Neuradno prečiščeno besedilo predpisa predstavlja zgolj informativni delovni pripomoček, glede katerega organ ne jamči odškodninsko ali kako drugače." - an unofficial consolidated text is merely an informative working aid for which the body accepts no liability. It is nevertheless the only current text of most Slovene Acts, because the official consolidations are years behind, so the right handling is to cite it and say what it is rather than to prefer a stale official text. This is the third time this corpus has met the problem, after Belgium's database frozen in 2002 and Czechia's informativní znění. **It cannot be cited for the text as enacted**: for that, go to the Uradni list item the consolidation lists. **It is not reliably readable.** The pages are rendered by the extraction service, and on 10 October 2026 two of them - ?id=ZAKO4697, the Income Tax Act, and ?id=ZAKO6655, the Act on employment of foreign nationals - came back as nothing but a loading spinner on four attempts across two hours, while larger pages on the same site rendered fully. A 223-byte reading from this publisher is a failed render, not a short document. The Income Tax Act was recovered from its consolidation PDF at /api/datoteke/integracije/358727643 instead. **The page interleaves furniture with the statute**: every article heading is followed by case-law labels ("Sodna praksa Vrhovnega sodišča") and bare CELEX numbers, and the markdown escapes list markers, so a quotation taken across an article boundary will contain text the legislator never wrote.
We re-read it every 60 days. More about this source