Slovenia Property Tax Guide

Slovenia imposes a 2% property transfer tax on real estate acquisitions. The annual property tax regime was reformed — the old tax on residential property was abolished in 2023 and replaced with a new property tax. CGT on real estate applies at 40% (under 2 years), 25% (2-15 years), and 0% (over 15 years). Principal residence is exempt from CGT. All amounts in EUR.

Finančna uprava RS (FURS) administers property taxes. For related guidance, see our Capital Gains Guide → and Rental Income Guide →.

Property Transfer Tax (Davek na Promet Nepremičnin)

Rate: 2% of the property's market value (or purchase price, whichever is higher).
Payable by: The buyer.
Exemptions: First-time home buyers (for properties up to a certain value), VAT-registered purchases of new buildings, and transfers between spouses or direct-line relatives.
The tax is paid at the time of registration of the transfer with the Land Registry.

Annual Property Tax (Nadomestilo za Uporabo Stavbnega Zemljišča / Novi Davek na Nepremičnine)

The old annual property tax ("nadomestilo za uporabo stavbnega zemljišča") was abolished for residential properties in 2023.
A new property tax law was under discussion; as of 2026, certain municipalities may levy local charges based on property size, location, and purpose.
For commercial and business properties, municipal charges typically range from 0.10% to 0.50% of the property value.

Capital Gains Tax on Real Estate

40% — disposal within 2 years of acquisition.
25% — disposal between 2 and 15 years.
0% — disposal after more than 15 years.
Principal residence exemption: Full exemption if the owner lived there for at least 3 consecutive years before sale.

Other Property-Related Taxes

VAT on new buildings: 22% standard rate applies to the first sale of new buildings (or 9.5% if sold with land for social housing).
Notarial fees and land registry charges: Approximately 1-2% of the property value in total transaction costs.

Filing & Payment

Transfer tax is declared and paid via the e-Davki portal within 15 days of the notarized purchase agreement.
Annual municipal charges are billed by the local municipality and paid quarterly or annually.