Slovenia Inheritance & Gift Tax Guide
Slovenia applies inheritance and gift tax at 0% for spouses and direct-line descendants (children, grandchildren, parents). More distant relatives and non-relatives pay 5-10% depending on the relationship. There is no separate wealth tax in Slovenia. All amounts in EUR.
Finančna uprava RS (FURS) administers inheritance and gift tax. For related guidance, see our Wealth Tax Guide →.
Tax Rates by Relationship
- 0% — Spouses and direct-line relatives: Inheritances and gifts received by a spouse, children, grandchildren, parents, and grandparents are completely exempt.
- 5% — Siblings, nieces, nephews: Second inheritance tax class.
- 8% — Aunts, uncles, cousins, in-laws: Third inheritance tax class.
- 10% — All others (non-relatives): Fourth inheritance tax class.
Exemptions & Thresholds
- Spousal exemption: Full exemption regardless of value.
- Direct line exemption: Children and parents are fully exempt.
- Small gifts: Occasional gifts of modest value (customary gifts) may be exempt.
- Agricultural property: Special rules and exemptions apply to inherited agricultural land and farms.
- Life insurance proceeds: Generally not subject to inheritance tax if paid to named beneficiaries.
Taxable Base
- The tax is calculated on the fair market value of inherited or gifted assets, less any debts and funeral expenses.
- Real estate is valued based on the assessed value determined by the Geodetska Uprava RS (Surveying and Mapping Authority).
- Movable property (cash, securities, vehicles) is valued at market price at the date of death or gift.
Filing & Payment
- Inheritance tax is administered by the local court (sodišče) as part of the probate process, or declared directly to FURS for out-of-court settlements.
- Gift tax returns must be filed within 30 days of receiving the gift if it exceeds certain thresholds.
- Tax is payable within 30 days of the assessment decision.