Income tax on rent, worked example, in Slovenia

Taxation Researcher | October 19, 2019

Non-resident couple´s rental income1
Monthly Rental Income2 1,500 6,000 12,000
Annual Rental Income 18,000 72,000 144,000
Expenses (10%)3 1,800 7,200 14,400
= Taxable Income 16,200 64,800 129,600
Income Tax4
Flat rate 25% 4,050 16,200 32,400
Annual Income Tax Due 4,050 16,200 32,400
Tax Due as % of Gross Income 22.50% 22.50% 22.50%
Global Property Guide


1 The property is jointly owned by husband and wife, but then taxed separately (50% upon each partner).

2 Exchange rate used: 1.00 EUR = 1.00 EUR

3 A standard deduction of 10% of gross income is allotted for income-generating expenses. Instead of using the standard deduction option, taxpayers can opt to itemize their income-generating expenses but supporting documents must be presented.

4 Nonresident foreigners´ rental income is taxed at a flat rate of 25%.



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