For US citizens and green card holders in Slovenia

US Taxes for Americans Living in Slovenia

An American in Slovenia deals with two tax systems. This page sets out the US side: the yearly return, accounts held in Slovenia, double tax relief, social security, and the Streamlined route for missed years.

US returnFBARForm 8938Treaty: yesTotalization: yes

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Quick answer

Do US citizens living in Slovenia have to file US taxes?

Yes. The US taxes citizens and green card holders on worldwide income wherever they live. Living in Slovenia gives an automatic extension to June 15, accounts there above US$10,000 in total need an FBAR, and the foreign tax credit or the foreign earned income exclusion (US$132,900 for 2026) usually prevents double tax. The US has an income tax treaty with Slovenia, and a social security agreement has been in force since February 1, 2019.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

Yearly US return: Yes, on worldwide income; due June 15 automatically when living abroad
US tax treaty with Slovenia: Yes, per the IRS list (saving clause applies to US citizens)
Social security agreement: Yes, in force since February 1, 2019
Accounts in Slovenia: FBAR above US$10,000 in total; Form 8938 above higher limits
Behind on filing: Streamlined: 3 years of returns, 6 years of FBARs

Do Americans living in Slovenia have to file US taxes?

Yes. The United States taxes its citizens and green card holders on worldwide income wherever they live, so moving to Slovenia does not end the yearly US return (IRS Pub 54). Salary, self-employment income, interest and pensions from Slovenia all go on it, converted from euros to US dollars.

The return is due April 15. If you live and work outside the US on that date, you get an automatic 2-month extension to June 15, and you can extend further to October 15. Interest still runs on tax paid after April 15.

Your accounts in Slovenia: FBAR and Form 8938

Bank, pension and investment accounts in Slovenia are foreign accounts for US purposes.

FBAR: required when your foreign accounts total more than US$10,000 at any time in the year. Due April 15, with an automatic extension to October 15 (IRS).
Form 8938: filed with the return when foreign financial assets pass higher thresholds; for a single person living abroad, more than US$200,000 at year end or US$300,000 at any time (US$400,000 and US$600,000 for a joint return). Not filing can cost US$10,000 (IRS).

Is there a US tax treaty with Slovenia?

The US has an income tax treaty with Slovenia (IRS treaty list), but US treaties contain a saving clause: they generally do not reduce US tax for US citizens, with specific exceptions written into each treaty (IRS Pub 54). So the treaty helps at the edges, for example with pensions or the order of tax credits, while the main relief comes from the exclusion or the credit.

Tool	What it does	Watch for
Foreign earned income exclusion	Excludes up to US$130,000 (2025) or US$132,900 (2026) of foreign earned income	Only earned income; does not reduce self-employment tax (Pub 54)
Foreign tax credit	Credits income tax paid in Slovenia against US tax on the same income	Works best where the local tax is at least as high as the US tax

We run the figures both ways before choosing. More in FEIE vs foreign tax credit.

Catching up on US filings

Catching up is usually possible without penalties. The Streamlined Foreign Offshore Procedures ask for 3 years of returns and 6 years of FBARs, with any tax and interest paid, and for eligible people living outside the US the penalties for late returns, information returns and FBARs do not apply (IRS). Eligibility turns on non-willful conduct and on meeting the non-residency test while in Slovenia. See Streamlined filing.

Working with your adviser in Slovenia

Americans in Slovenia include remote workers, retirees and families with Slovenian roots.

We do not advise on the tax law of Slovenia. A local adviser handles your return there; we prepare the US return and filings and use the tax you paid in Slovenia for the credit. For the wider picture, see US tax for Americans in Europe.

How we help

Gurleen Kaur, CPA licensed in British Columbia and Washington State, prepares and signs US returns for Americans living in Slovenia: the yearly return with the exclusion or credit, FBAR and Form 8938, and Streamlined catch-up. Every engagement starts with a fixed written quote after we review the file. See the yearly filing package.

Sources: treaty articles and US law

Treaty and social security

The IRS lists the 1999 income tax treaty. General effective date (IRS Table 3): treaty Jan. 1, 2002 (IRS treaty documents for Slovenia; treaty text; IRS Table 3).
Saving clause: paragraph 4 of Article 1 (General Scope), which lets the United States tax its citizens as if the treaty had not come into effect, apart from listed exceptions.
Article 23 (Relief from Double Taxation), on relief from double taxation.
Article 18 (Pensions, Social Security, Annuities, Alimony,), on pensions and social security.
Article 15 (Dependent Personal Services), on employment income.
Social security: the US agreement with Slovenia entered into force on February 1, 2019 (SSA).

US law

Foreign tax credit: Code section 901 (IRS Pub 54).
Form 8938: Code section 6038D and Treas. Reg. section 1.6038D (IRS Form 8938 instructions).
FBAR: 31 USC 5314 and 31 CFR 1010.350 (IRS Internal Revenue Manual 4.26.16).
Green card holders and residency: Code section 7701(b) (IRS Pub 519).
Foreign earned income exclusion: Code section 911 (IRS Form 2555 instructions).

The tax rules of Slovenia also apply to you there; a local adviser covers that side.

Common questions

Do Americans in Slovenia pay US tax?

Yes. US citizens and green card holders file a US return on worldwide income wherever they live. Living in Slovenia on April 15 gives an automatic extension to June 15, and tax paid in Slovenia or the foreign earned income exclusion often reduces the US tax to little or nothing.

Does the US-Slovenia tax treaty stop double taxation?

Partly. The treaty exists, but its saving clause lets the US tax its own citizens as if there were no treaty, with listed exceptions. The main relief is the foreign tax credit or the foreign earned income exclusion.

Do I pay social security in both the US and Slovenia?

Generally not. The US-Slovenia social security agreement, in force since February 1, 2019, assigns your work to one system.

What if I never filed US taxes while living in Slovenia?

If it was not willful, the Streamlined Foreign Offshore Procedures let you file 3 years of returns and 6 years of FBARs, and eligible people living abroad do not pay the usual failure-to-file, information return or FBAR penalties.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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