Tax residency in Slovenia: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Only where you are at midnight
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in the calendar year, but Slovenia counts where you are at the end of the day: the day you arrive counts, the day you leave does not, and transit days do not either. That is the opposite of Romania or Poland next door, so do not assume a common rule. Days spent there only to study or for treatment do not count.
A registered domicile or the centre of your interests makes you resident with no days: the count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›
These count days the same way as Slovenia