Rental Income Tax (Effective) in Slovenia compared to Europe

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Click name of country for detailed information
Luxembourg 0.00%
Liechtenstein 0.00%
UK 0.00%
Cyprus 0.00%
Sweden 0.00%
Monaco 1.00%
Denmark 1.63%
Lithuania 1.96%
Germany 2.71%
Montenegro 5.40%
Czech Rep. 5.57%
Andorra 7.50%
Macedonia 7.50%
Greece 7.50%
Belgium 8.11%
Croatia 8.40%
Slovak Rep. 9.28%
Romania 9.60%
Belarus 9.75%
Bosnia & H. 10.00%
Moldova 10.00%
Iceland 10.00%
Bulgaria 10.00%
France 10.00%
Ireland 10.05%
Netherlands 13.42%
Hungary 13.50%
Poland 13.50%
Albania 15.00%
Serbia 15.00%
Italy 17.25%
Latvia 17.25%
Ukraine 18.00%
Spain 19.00%
Russia 20.00%
Estonia 20.00%
Norway 20.80%
Turkey 21.94%
Finland 22.50%
Slovenia 22.50%
Malta 23.33%
Austria 24.92%
Portugal 26.44%
Switzerland 48.56%

Slovenia: Rental income taxes (%).

The tax levied on the average annual income on a rental apartment/property in the country.

Assumptions:

  • Gross rental income is /US$1,500/month
  • The property is personally directly owned jointly by husband and wife
  • Both owners are foreigners and non-residents
  • They have no other local income
  • There is no mortgage, i.e., no loan is taken for the purchase


In arriving at the pre-tax profit figure, we calculate, and deduct:

  • Depreciation / capital allowances if available. We assume a value for the apartment based on our valuation research, and depreciate on this basis.


We deduct any other costs which a landlord normally pays - management charges, buildings insurance, realtor agency fees, etc. We either choose a standard percentage deduction (if available) or typical actually incurred costs. If real estate tax is normally payable by the landlord, we deduct that.

Our rental income tax figures are provided by accountants (see list of contributors). For more details see the Data FAQ.

Source: Global Property Guide Research, Contributing Accounting Firms


Slovenia publishes quarterly house price indices through the Statistical Office of Slovenia. General economics statistics come from the Bank of Slovenia, Ministry of Finance, and the Statistical Office.