Student allowance
- Name of the instrument - Local language
- Dodatna splošna olajšava za dijake in študente
- Name of the instrument - English translation
- Student allowance
- Scheme ID
- 195
- Country
- Slovenia
- Reporting year
- 2015
- Type of instrument
- Tax incentive for individuals
- Type of entry
- Single instrument
- Short description
Students aged 26 or less, earning income only temporarily are entitled to a tax deduction which equals to 75 % of the general tax deduction (EUR 2 477.03 from 2013). Students aged 26 or more who enrolled in school before the age of 26 are also entitled to this deduction. In this case, the deduction can be claimed 6 years from the date of enrolling into an undergraduate program and 4 years from the date of enrolling into a graduate program.
- Short description of the related instruments
nap
- Level of operation
- National
- Name of a part of the country
- nap
- Name of the region (for regional instruments)
- nap
- Name of the sector (for sectoral instruments)
- nap
- Relevance
- Key scheme
- Legal basis
Zakon 117/06 Zakon o dohodnini (ZDoh-2) - Personal Income Tax Act, article 116
- Year of implementation
- 2006
- Year of termination
- 2015
- Eligible group(s)
Students (aged up to 26+6); residents and non residents if a special provision was included into the Double Taxation Agreement (DTA) concluded between their country of residence and Slovenia that allows for such benefit.
- Group(s) with preferential treatment
None
- Education and training eligible
Formal education
- Source of financing and collection mechanism
State (loss of tax revenue)
individual- Financing formula and allocation mechanisms
Tax deduction for students equals to 75 % of the general tax deduction (2.477,03 euros 2013 onwards).
- Eligible costs
Fees and other costs related to education and training
- Volumes of funding
na
- Beneficiaries/take up
na
- Organisation responsible for monitoring/evaluation
Financial Authority of Slovenia.
- Monitoring/evaluation reports available
na
- Most relevant webpage - in English
- Most relevant webpage - local language
- Sources
- Short description
- Short description of the related instruments
- Level of operation
- Name of a part of the country
- Name of the region (for regional instruments)
- Name of the sector (for sectoral instruments)
- Relevance
- Legal basis
- Year of implementation
- Year of termination
- Eligible group(s)
- Group(s) with preferential treatment
- Education and training eligible
- Source of financing and collection mechanism
- Financing formula and allocation mechanisms
- Eligible costs
- Volumes of funding
- Beneficiaries/take up
- Organisation responsible for monitoring/evaluation
- Monitoring/evaluation reports available
- Most relevant webpage - in English
- Most relevant webpage - local language
- Sources