Residence permit routes in Slovenia - 4 main areas
1. Digital Nomad. From November 21, 2025, a permit is valid for nationals of countries outside the EU/EEA who work remotely for a foreign business under an employment or civil law contract or as independent specialists abroad. The participant does not enter the Slovenian labor market. Ministry of Internal Affairs indicates a period of up to a year without renewal, the possibility of re-submitting after six months and changing the basis during the validity of the permit. Financial means: at least two average monthly net salaries using the applicable official reference figure; they can be confirmed by all legitimate sources, and not just earnings from remote work. Family reunification is available without the usual waiting period, but kinship and other conditions are confirmed separately.
2. Business d.o.o. The company’s minimum share capital is €7,500. A company representative working for more than 90 days needs the relevant consent through the single residence-and-work permit procedure. The conditions include genuine ongoing business activity: for example, at least one full-time employee with insurance for six months or business receipts in a Slovenian account of at least €10,000 in each of the previous six months. For a company less than six months old, a minimum investment of €50,000 is required in the activity prior to filing. Tax obligations, registration of the representative, the relevant contract and other conditions are also checked. The €7500 share capital and any investment needed for a work permit are separate requirements.
3. Work. A single permit combines residence and work; in appropriate cases, the administrative unit requests the consent of the employment service. The right to work is determined by the permit issued and the law, and not by an employer’s offer alone.
4. Family and study. These are independent residence grounds with their own requirements for family relationship or enrolment, funds, insurance and documents. The conditions of the Digital Nomad family are different from the general rules.
Digital Nomad registration steps
- 1. Checking eligibility. We clarify citizenship, employer or independent activity abroad and lack of access to the Slovenian labor market.
- 2. Funds and documents. A passport, confirmation of remote work and sufficient legal funds, insurance and other documents on the authority’s checklist are prepared. The threshold of twice the average net monthly salary is recalculated using the applicable official base before submission.
- 3. Where to apply. The application is submitted to the Slovenian diplomatic mission or consulate abroad. An applicant legally present in Slovenia can apply to any upravna enota; this is not limited to visa-free entry only.
- 4. Housing. Registration requires an address and acceptable proof of residence. This may be ownership, lease, sublease or written consent of the owner; renting is not the only acceptable option.
- 5. Processing. Applicable fees are paid and follow-up requests and actions are completed to issue the document. The period depends on the procedure and completeness of the application; the authority’s decision and production of the residence card are separate stages.
- 6. Identifiers. If necessary, an EMŠO and FURS tax number are issued. Tax residence and responsibilities are checked separately from the migration permit.
- 7. Address registration. In general, the address of temporary residence is registered within eight days after moving in; if the document is received later - after its delivery. When staying with a registered accommodation provider, the specific responsibilities of that provider apply.
Application costs and living expenses
Fees and third party expenses
Application, permit, card and, if applicable, entry visa fees vary by transaction and location. Before payment, the tariff of the competent consulate or administrative unit is checked. Translations, legalization, insurance, housing and travel are taken into account separately.
For a d.o.o., the minimum capital of €7,500 is company capital, not a government fee. Simple establishment through SPOT is free of charge if its conditions are met; notarial procedure and professional support may be paid separately. The investment requirement for the representative’s work authorisation is checked regardless of the company's registration.
Parallax services
Digital Nomad – €2700; additional family member €1500. Support through d.o.o. - €4500. The package contents and exceptions are specified in the contract; insurance, proof of housing and additional registration steps are not automatically included due to the free incorporation procedure.
Living budget
For Ljubljana, Maribor, Koper, Izola or Alpine cities, compare current offers for the desired period. Calculate housing and deposit, utility bills, food, transportation, insurance, taxes and reserves. Availability of the apartment and the possibility of registration are agreed with the owner before concluding the contract.
Rights and limitations of residence in Slovenia
- Residence under the terms of a specific permit. Digital Nomad does not provide access to the local labor market.
- Short trips to other Schengen countries - up to 90 days in any 180-day period, subject to entry conditions. Permanent residence and work there require a separate basis.
- Banks, educational institutions and healthcare providers apply their own eligibility and onboarding rules. The card does not guarantee a bank account or free healthcare and education throughout the EU.
- Purchasing real estate depends on citizenship and international/national regulations. The procedure for establishing reciprocity is available only to specified categories of applicants, not to all third-country nationals.
Permanent residence: the general residence requirement is five years of legal continuous residence on a qualifying residence basis, funds, insurance and other requirements. The A2 language requirement has statutory exceptions and specified ways to demonstrate compliance. Citizenship: ordinary naturalisation - ten years of actual residence, including five continuous years immediately before the application, and other conditions, including language. Whether release from previous citizenship is required depends on the route and statutory exceptions. Length of residence does not guarantee a positive decision.
Taxes in Slovenia
Income tax
The 2026 general scale applies to the annual tax base in stages; reliefs, deductions and income subject to special treatment are assessed separately.
- Up to €9721.43 - 16%.
- Over €9,721.43 to €28,592.44 - 26% for the relevant part of the base.
- Over €28,592.44 to €57,184.88 – 33%.
- Over €57,184.88 to €82,346.23 – 39%.
- Over €82,346.23 - 50%.
Corporate income tax and self-employment
For companies, the general applicable rate for 2024–2028 is 22%. For independent activities, there are separate rules for determining deductible expenses and the taxable base; the normiranec expense regime does not automatically apply to a d.o.o. or be considered an automatic benefit for Digital Nomad. Income, insurance status, and enrollment conditions are verified before choosing a tax regime.
Social insurance
Contributions depend on the basis of work, insurance coverage and applicable laws. Employees and self-employed professionals have different responsibilities; foreign insurance and international agreements also require separate verification. The general income tax rate cannot be considered the full tax burden.
VAT
General rate - 22%; reduced 9.5% and 5% apply to goods and services specified in the law. For example, books within the statutory category qualify for 5%. Registration requirements and the applicable rate must be checked for the activity concerned.
Pitfalls
- The Digital Nomad permit cannot be renewed. For continuous long-term residence, check other residence grounds in advance; approval is not guaranteed by a Digital Nomad permit.
- Company registration is not equivalent to permission to work for its director. Do not confuse capital, real investments, ongoing business activity and migration requirements.
- Sources of funds must be legal and documented. At the same time, the eligibility of the remote activity must be proven.
- Before purchasing real estate, check the eligibility of your citizenship and the chosen property. A general claim that “reciprocity is enough” may not be true.
- Tax status is assessed separately: a residence permit does not cancel the obligations for income and insurance.
Slovenian residence permit FAQ
Applications have been accepted since November 21, 2025. This is a temporary residence permit and not a separate universal entry visa. It is intended for nationals of countries outside the EU/EEA with qualifying remote work for a foreign business or self-employment abroad, without access to the Slovenian labor market.
Minimum €7500; the contribution can be monetary or property in accordance with the procedure. From the moment of establishment, capital is available to the company for its activities. Registering a d.o.o. in itself does not give the founder the right to reside and work in Slovenia.
No: the permit is issued for a maximum of one year and cannot be renewed. Re-application is possible six months after the end of the previous permit. During its validity, a subsequent permit can be applied for on a different basis if the relevant conditions are met.
The general residence requirement for permanent residence is five years of legal continuous residence on a qualifying basis and other conditions; the Slovenian A2 requirement has legal exceptions. Ordinary naturalisation requires ten years of actual residence, of which the last five are continuous before application, and the remaining conditions of the law. Digital Nomad does not automatically provide this chain.
EMŠO is an identifier in the Central Population Register, and the tax number is used by the financial administration FURS. These are different numbers. Their presence does not replace a residence permit, insurance or verification of the client by the bank.
The general progressive income-tax rates range from 16% to 50%, depending on the taxable-income band. Corporate income tax for 2024–2028 is 22%. VAT: general rate 22%, reduced 9.5% and 5% for statutory supplies. Contributions, benefits and special regimes are determined separately. Digital Nomad status does not in itself constitute a tax exemption.