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Slovenia Capital Gains Tax Guide

Slovenia applies capital gains tax on the disposal of securities, real estate, and other assets. Share disposals after 15 years of holding are completely tax-exempt. Securities held under 15 years are taxed at 25%. Real estate gains are taxed at 40% if held under 2 years, 25% if held 2-15 years, and 0% after 15 years. The principal residence is fully exempt. All amounts in EUR.

Finančna uprava RS (FURS) administers capital gains tax. For related guidance, see our Investment Income Guide → and Property Tax Guide →.

Capital Gains Tax Rates by Asset Type

Securities (Shares, Bonds, ETFs, Mutual Funds)

  • 0% — if the security was held for more than 15 years (complete exemption).
  • 25% — if held for less than 15 years.
  • The holding period is calculated from acquisition to disposal date.

Real Estate

  • 40% — if held for less than 2 years.
  • 25% — if held between 2 and 15 years.
  • 0% — if held for more than 15 years.
  • Principal residence: Fully exempt regardless of holding period, provided the owner resided there for at least 3 years before disposal.

Calculation of Gain

  • The taxable gain is the difference between the disposal price and the acquisition cost (including incidental costs such as brokerage fees and transfer taxes).
  • For securities acquired before 2003, the acquisition cost is deemed to be the market value as of 1 January 2003.
  • Capital losses may be offset against capital gains in the same tax year. Unused losses generally cannot be carried forward.

Exemptions

  • Principal residence: Fully exempt if the owner resided there for at least 3 years before disposal.
  • Securities held >15 years: Complete exemption from CGT.
  • Inheritance and gifts: No CGT on inherited or gifted assets (recipient assumes the original acquisition date for holding period calculation).
  • Business restructuring: Gains from mergers, demergers, and share-for-share exchanges may be deferred.

Reporting & Payment

  • Capital gains are reported on the annual personal income tax return (e-Davki) by 31 July of the following year.
  • Tax is due upon assessment by FURS, typically within 30 days of the notice.
  • For real estate gains, the buyer's notary reports the transaction; the seller must include it in their annual return.

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