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OBVESTILO O LESTVICI ZA ODMERO DOHODNINE ZA LETO 2025
(08.01.2025)
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padding:0cm'> PRAKSA/Mnenja FURS-MF/Dohodnina/ …</p> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> REPUBLIKA SLOVENIJA</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Ministrstvo za finance</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Finančna uprava Republike Slovenije</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Generalni davčni urad</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Številka: /</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Datum: 20.12.2024</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:14.0pt'>OBVESTILO O LESTVICI ZA ODMERO DOHODNINE ZA LETO 2025</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>V skladu z določili Zakona o dohodnini – ZDoh-2 (Uradni list RS, št. 13/11 – uradno prečiščeno besedilo, 9/12 – odl. US, 24/12, 30/12, 40/12 – ZUJF, 75/12, 94/12, 52/13 – odl. US, 96/13, 29/14 – odl. US, 50/14, 23/15, 55/15, 63/16, 69/17, 21/19, 28/19, 66/19, 39/22, 132/22 – odl. US, 158/22, 131/23 – ZORZFS in 104/24) in Pravilnika o določitvi usklajenih zneskov olajšav, enačbe za določitev olajšave in lestvice za odmero dohodnine za leto 2025 (Uradni list RS, št 108/24) veljajo za davčno leto 2025 naslednje stopnje dohodnine in olajšave:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Stopnje dohodnine:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="208" colspan="2" valign="top" style= 'width:156.0pt;border:none; border-top:solid windowtext 1.0pt;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'><b>če znaša neto letna osnova v eurih</b></p> </td> <td width="383" colspan="5" rowspan="2" style= 'width:287.05pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b>znaša dohodnina</b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'><b>v eurih</b></p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>nad</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>do</p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> </p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 9.210,26</p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 16%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 9.210,26</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 27.089,00</p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 1.473,64</p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>+</p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 26%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> nad</p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-1.9pt; margin-bottom:0cm;margin-left:-8.9pt;margin-bottom:.0001pt;text-align:right'> 9.210,26</p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 27.089,00</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 54.178,00</p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 6.122,11</p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>+</p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 33%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> nad</p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-1.9pt; margin-bottom:0cm;margin-left:-8.9pt;margin-bottom:.0001pt;text-align:right'> 27.089,00</p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 54.178,00</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 78.016,32</p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 15.061,48</p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>+</p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 39%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> nad</p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-1.9pt; margin-bottom:0cm;margin-left:-8.9pt;margin-bottom:.0001pt;text-align:right'> 54.178,00</p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 78.016,32</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> </p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 24.358,43</p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>+</p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 50%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> nad</p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-1.9pt; margin-bottom:0cm;margin-left:-8.9pt;margin-bottom:.0001pt;text-align:right'> 78.016,32</p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Pri izračunu akontacije dohodnine od dohodka iz zaposlitve, ki ga izplača glavni delodajalec, se za davčno leto 2025 uporabijo stopnje dohodnine in lestvica preračunana na 1/12 leta:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="208" colspan="2" valign="top" style= 'width:156.0pt;border:none; border-top:solid windowtext 1.0pt;background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'><b>Če znaša neto letna osnova v eurih</b></p> </td> <td width="383" colspan="5" rowspan="2" style= 'width:287.05pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b>Znaša dohodnina v eurih</b></p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b>nad</b></p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; background:#D9D9D9;padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <b>do</b></p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> </p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 767,52</p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 16%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 729,58</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 2.257,42</p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 122,80</p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>+</p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 26%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> nad</p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-1.9pt; margin-bottom:0cm;margin-left:-8.9pt;margin-bottom:.0001pt;text-align:right'> 767,52</p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 2.257,42</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 4.514,83</p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 510,18</p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>+</p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 33%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> nad</p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-1.9pt; margin-bottom:0cm;margin-left:-8.9pt;margin-bottom:.0001pt;text-align:right'> 2.257,42</p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 4.514,83</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 6.501,36</p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 1.255,12</p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>+</p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 39%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> nad</p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-1.9pt; margin-bottom:0cm;margin-left:-8.9pt;margin-bottom:.0001pt;text-align:right'> 4.514,83</p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:70.95pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 6.501,36</p> </td> <td width="113" valign="top" style= 'width:3.0cm;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> </p> </td> <td width="95" valign="top" style= 'width:70.9pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> 2.029,87</p> </td> <td width="66" valign="top" style= 'width:49.6pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>+</p> </td> <td width="57" valign="top" style= 'width:42.5pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> 50%</p> </td> <td width="85" valign="top" style= 'width:63.8pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> nad</p> </td> <td width="80" valign="top" style= 'width:60.25pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0cm 5.4pt 0cm 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-top:0cm;margin-right:-1.9pt; margin-bottom:0cm;margin-left:-8.9pt;margin-bottom:.0001pt;text-align:right'> 6.501,36</p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <b>Davčne olajšave:</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'><b>1. Splošna olajšava</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Višina skupne splošne olajšave je odvisna od višine skupnega dohodka v letu 2025:</p> <span style= 'font-size:12.0pt;font-family:"Arial","sans-serif"'><br clear="all" style='page-break-before:always' /></span> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="1" cellpadding="0" width="607" style='width:455.05pt'> <tr> <td width="42%" colspan="2" style= 'width:42.42%;background:#D9D9D9;padding: 0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Če znaša skupni dohodek v evrih</span></strong></p> </td> <td width="57%" style= 'width:57.12%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Znaša splošna olajšava v evrih</span></strong></p> </td> </tr> <tr> <td width="20%" style= 'width:20.34%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Nad</span></strong></p> </td> <td width="21%" style= 'width:21.9%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Do</span></strong></p> </td> <td width="57%" style= 'width:57.12%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'> </span></p> </td> </tr> <tr> <td width="20%" style='width:20.34%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='color:#323232'> </span></p> </td> <td width="21%" style='width:21.9%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='color:#323232'>16.832,00</span></p> </td> <td width="57%" style='width:57.12%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>5.260,00 + (19.736,99 – 1,17259 x skupni dohodek)</span></p> </td> </tr> <tr> <td width="20%" style='width:20.34%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='color:#323232'>16.832,00</span></p> </td> <td width="21%" style='width:21.9%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='color:#323232'> </span></p> </td> <td width="57%" style='width:57.12%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>5.260,00</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Pri izračunu akontacije dohodnine od mesečnega dohodka iz delovnega razmerja se upošteva:</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="1" cellpadding="0" width="607" style='width:455.05pt'> <tr> <td width="42%" colspan="2" style= 'width:42.42%;background:#D9D9D9;padding: 0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Če znaša skupni dohodek v evrih</span></strong></p> </td> <td width="57%" style= 'width:57.12%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Znaša splošna olajšava v evrih</span></strong></p> </td> </tr> <tr> <td width="20%" style= 'width:20.34%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Nad</span></strong></p> </td> <td width="21%" style= 'width:21.9%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Do</span></strong></p> </td> <td width="57%" style= 'width:57.12%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'> </span></p> </td> </tr> <tr> <td width="20%" style='width:20.34%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='color:#323232'> </span></p> </td> <td width="21%" style='width:21.9%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='color:#323232'>1.402,67</span></p> </td> <td width="57%" style='width:57.12%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>438,33 + (1.644,75 – 1,17259 x skupni dohodek)</span></p> </td> </tr> <tr> <td width="20%" style='width:20.34%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='color:#323232'>1.402,67</span></p> </td> <td width="21%" style='width:21.9%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="right" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'> <span style='color:#323232'> </span></p> </td> <td width="57%" style='width:57.12%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>438,33</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Če delojemalec ne želi, da se mu pri izračunu akontacije dohodnine upošteva povečana splošna olajšava (o čemer obvesti delodajalca), se davčna osnova zmanjša za 438,33 evrov.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'><b>2. Osebne olajšave</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="1" cellpadding="0" width="576" style='width:431.95pt'> <tr> <td width="44%" style= 'width:44.86%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='color:#323232'>Namen</span></b></p> </td> <td width="26%" style= 'width:26.84%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Letna olajšava v evrih</span></strong></p> </td> <td width="27%" style= 'width:27.66%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='color:#323232'>Mesečna olajšava v evrih</span></b></p> </td> </tr> <tr style='height:13.0pt'> <td width="44%" style= 'width:44.86%;padding:0cm 0cm 0cm 0cm;height:13.0pt'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>invalidu s 100% telesno okvaro</span></p> </td> <td width="26%" style= 'width:26.84%;padding:0cm 0cm 0cm 0cm;height:13.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>19.134,42</span></p> </td> <td width="27%" style= 'width:27.66%;padding:0cm 0cm 0cm 0cm;height:13.0pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>1.594,54</span></p> </td> </tr> <tr> <td width="44%" valign="top" style= 'width:44.86%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>zavezancu po dopolnjenem 70. letu</span></p> </td> <td width="26%" style='width:26.84%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'> 1.578,00</span></p> </td> <td width="27%" style='width:27.66%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'> 131,50</span></p> </td> </tr> <tr> <td width="44%" valign="top" style= 'width:44.86%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>zavezancu, ki prostovoljni in nepoklicno opravlja operativne naloge zaščite, reševanja in pomoč nepretrgoma najmanj 10 let</span></p> </td> <td width="26%" style='width:26.84%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'> 1.578,00</span></p> </td> <td width="27%" style='width:27.66%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'> 131,50</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'><b>3. Posebna osebna olajšava</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za rezidenta, ki se izobražuje in ima status dijaka ali študenta, znaša 3.682,00 evrov.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za rezidenta, prejemnika dohodka iz delovnega razmerja, do dopolnjenega 29. leta, znaša 1.367,60 evrov. Olajšava se priznava na letni ravni, sorazmerno glede na število mesecev delovnega razmerja v davčnem letu, pri čemer se upošteva vsak polni mesec zaposlitve.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'><b>4. Posebna olajšava</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <b>• za vzdrževane otroke</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="1" cellpadding="0" width="576" style='width:431.95pt'> <tr> <td width="44%" style= 'width:44.86%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='color:#323232'> </span></b></p> </td> <td width="23%" style= 'width:23.82%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Letna olajšava v evrih</span></strong></p> </td> <td width="30%" style= 'width:30.68%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='color:#323232'>Mesečna olajšava v evrih </span></b></p> </td> </tr> <tr> <td width="44%" style='width:44.86%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>Za prvega vzdrževanega otroka</span></p> </td> <td width="23%" valign="top" style= 'width:23.82%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>2.838,30</span></p> </td> <td width="30%" valign="top" style= 'width:30.68%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>236,53</span></p> </td> </tr> <tr> <td width="44%" style='width:44.86%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>Za vzdrževanega otroka, ki potrebuje posebno nego in varstvo</span></p> </td> <td width="23%" valign="top" style= 'width:23.82%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>10.285,40</span></p> </td> <td width="30%" valign="top" style= 'width:30.68%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>857,12</span></p> </td> </tr> <tr> <td width="44%" style='width:44.86%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>Za drugega vzdrževanega otroka</span></p> </td> <td width="23%" valign="top" style= 'width:23.82%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>3.085,52</span></p> </td> <td width="30%" valign="top" style= 'width:30.68%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>257,13</span></p> </td> </tr> <tr> <td width="44%" style='width:44.86%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>Za tretjega vzdrževanega otroka</span></p> </td> <td width="23%" valign="top" style= 'width:23.82%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>5.146,39</span></p> </td> <td width="30%" valign="top" style= 'width:30.68%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>428,87</span></p> </td> </tr> <tr> <td width="44%" style='width:44.86%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>Za četrtega vzdrževanega otroka</span></p> </td> <td width="23%" valign="top" style= 'width:23.82%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>7.207,26</span></p> </td> <td width="30%" valign="top" style= 'width:30.68%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>600,61</span></p> </td> </tr> <tr> <td width="44%" style='width:44.86%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt'><span style= 'color:#323232'>Za petega vzdrževanega otroka</span></p> </td> <td width="23%" valign="top" style= 'width:23.82%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>9.268,12</span></p> </td> <td width="30%" valign="top" style= 'width:30.68%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>772,34</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>Za vse nadaljnje vzdrževane otroke se višina olajšave poveča za 2.060,87 evrov (mesečno za 171,74 evrov) glede na višino olajšave za predhodnega vzdrževanega otroka.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <b>• za vsakega drugega vzdrževanega družinskega člana</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="1" cellpadding="0" width="576" style='width:431.95pt'> <tr> <td width="45%" style= 'width:45.6%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <strong><span style= 'font-family:"Arial","sans-serif"; color:#323232'>Letna olajšava v evrih</span></strong></p> </td> <td width="53%" style= 'width:53.92%;background:#D9D9D9;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <b><span style='color:#323232'>Mesečna olajšava v evrih </span></b></p> </td> </tr> <tr> <td width="45%" valign="top" style= 'width:45.6%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>2.838,30</span></p> </td> <td width="53%" valign="top" style= 'width:53.92%;padding:0cm 0cm 0cm 0cm'> <p class="MsoNormal" align="center" style= 'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'> <span style='color:#323232'>236,53</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'><b>5. Olajšava za prostovoljno dodatno pokojninsko zavarovanje</b></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> Največ do zneska premije, ki je enak 24 % obveznih prispevkov za pokojninsko in invalidsko zavarovanje za zavarovanca oziroma 5,844 % pokojnine zavarovanca in ne več kot 3.054,65 evrov letno.</p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> <i><span style='font-size:11.0pt'>Vir: Spletne strani Finančne uprave Republike Slovenije [24.12.2024].</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'> </p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>Vsebina pojasnila / mnenja FURS-MF temelji na naslednji zakonodaji (zakonski in podzakonski predpisi):</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <a name="_Hlk95469042" id="_Hlk95469042"></a><a name= "_Hlk122428901" id="_Hlk122428901"><span style= 'font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span></a> <a href= "https://www.superdavki.com/article/25441" target= "_top"><i><span style='font-size:11.0pt'>Zakon o dohodnini - ZDoh-2</span></i></a><i><span style='font-size:11.0pt'>, Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 75/12-ZDoh-2K, 40/12-ZUJF, 94/12-ZDoh-2L, 96/13-ZDoh-2M, 29/14-Odl. US št. U-I-175/11-12, 23/15-ZDoh-2O, 50/14-ZDoh-2N, 55/15-ZDoh-2P, 102/15-ZUJF-E, 63/16-ZDoh-2R, 69/17-ZDoh-2S, 21/19-ZDoh-2T, 28/19-ZDoh-2U, 66/19-ZDoh-2V, 152/20-ZZUOOP, 203/20-ZIUPOPDVE, 15/21-ZDUOP, 206/21-ZDUPŠOP, 39/22-ZDoh-2Z, 158/22-ZDoh-2AA, 131/23-ZORZFS in 104/24-ZDoh-2AB.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.0pt;font-family:Symbol'>·<span style= 'font:7.0pt "Times New Roman"'> </span></span> <a href= "https://www.superdavki.com/article/25635/ref_cat/5" target= "_top"><i><span style='font-size:11.0pt'>Pravilnik o določitvi usklajenih zneskov olajšav, enačbe za določitev olajšave in lestvice za odmero dohodnine za leto 2025</span></i></a><i><span style='font-size:11.0pt'>, Uradni list RS, št. 108/24.</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'> </span></i></p> <p class="MsoNormal" style= 'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <i><span style='font-size:11.0pt'>OPOMBA: Zapis zakonodaje, na katerem temelji mnenje FURS-MF, je pripis uredništva.</span></i></p> <p class="MsoNormal" style= 'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:7.1pt;margin-bottom:.0001pt;text-align:justify;text-indent:-7.1pt; text-autospace:none'> <span style='font-size:11.0pt'> </span></p> </div> </body> </html>
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