Guide to Property Taxes in Slovenia

A resident individual is generally subject to Slovenian personal income tax on worldwide income, while a nonresident is generally taxable only on Slovenian-source income, including income derived from real estate located in Slovenia.

Personal Income Tax

For 2026, Slovenia applies the following progressive personal income-tax rates:

Rental Income Tax

Rental income earned by an individual from Slovenian property is generally subject to a final tax rate of 25%.

The taxable base is generally calculated by reducing gross rental income by a statutory 10% normalized expense deduction. The taxpayer may instead claim qualifying actual maintenance expenses that preserve the useful value of the property, subject to the applicable requirements and supporting documentation.

Using the standard 10% expense deduction, 90% of gross rent is taxable at 25%, producing an effective income-tax burden of approximately 22.5% of gross rental income.

The tax on rental income is generally final and applies to residents and nonresidents.

Capital Gains Tax

Capital gains realized from the sale of property in Slovenia are taxed at varying rates depending on the duration the property was held:

Corporate Tax

Rental income earned by a company is generally included in its taxable business profits. Qualifying expenses incurred in generating taxable income can generally be deducted, subject to Slovenian corporate tax rules.

For 2024 through 2028, Slovenia's corporate income-tax rate is temporarily increased from 19% to 22%. Accordingly, the applicable headline corporate tax rate for 2026 is 22%.

A nonresident company is generally taxable on Slovenian-source income attributable to a Slovenian permanent establishment and on certain other Slovenian-source income.

Certain payments of Slovenian-source income to nonresident companies can be subject to 15% withholding tax, including dividends, interest, royalties and certain payments connected with Slovenian real estate. An applicable double taxation treaty or EU rules may reduce or eliminate the withholding tax.

Buying and Selling Taxes/Costs

Property Holding Tax

Slovenia does not currently impose a single uniform annual real-estate tax calculated as a fixed percentage of the property's current market value.

Individual owners of buildings, apartments, garages and certain other real estate can be subject to an annual property tax (davek od premoženja). The tax is based on the administratively determined value of the building or premises and is calculated using progressive rates. Certain exemptions and reductions are available, particularly for qualifying owner-occupied residential property.

For a nonresident investor owning an apartment that is rented to tenants, the owner-occupied exemptions would generally not be relevant merely because the property is residential.

In addition, Slovenia imposes a municipal Fee for the Use of Building Land (NUSZ). The amount is determined under municipal rules and can depend on factors such as the property's location, use, size and local infrastructure. The liable person is generally the direct user of the property, which may be the owner or, in some circumstances, the tenant.