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Slovenia Rental Income Tax Guide

Rental income in Slovenia is taxed as part of the recipient's worldwide income at progressive IIT rates (0-39%). A standard deduction of 10% of gross rental income (or actual documented expenses) is available. Short-term tourist rentals (via platforms like Airbnb) and long-term residential rentals are both taxable. All amounts in EUR.

Finančna uprava RS (FURS) administers rental income tax. For related guidance, see our Personal Tax Guide → and Property Tax Guide →.

How Rental Income Is Taxed

  • Rental income is treated as income from property and aggregated with other personal income for IIT purposes.
  • Taxed at progressive IIT rates: 0% (up to EUR 8,755), 16%, 26%, 33%, 39%.
  • Rental income received by a registered business (e.g., through a company) is taxed under CIT at 19% (or 10% for small enterprises).

Deductions

  • Standard deduction: 10% of gross rental income, automatically applied, covering general maintenance and administrative costs.
  • Actual expenses: Taxpayers may opt to deduct documented actual expenses instead of the 10% flat rate, including:
    • Repairs and maintenance
    • Property management fees
    • Insurance premiums
    • Interest on mortgage loans related to the rental property
    • Municipal charges and utilities
    • Depreciation of the property (furnishings and equipment)

Short-Term vs Long-Term Rentals

  • Long-term residential rentals: Standard rental income rules apply. A written lease agreement is recommended.
  • Short-term tourist rentals: Income from platforms (Airbnb, Booking.com) is taxable. Hosts may need to register with the Tourist Agency and pay a tourist tax (turistična taksa) in addition to IIT.
  • Furnished rentals: A higher standard deduction may apply if the property is fully furnished, or actual costs of furnishing may be depreciated.

Reporting & Payment

  • Rental income is reported on the annual personal tax return via e-Davki by 31 July of the following year.
  • Tax is payable upon receipt of the assessment notice from FURS.
  • For non-residents receiving rental income from Slovenian property, a withholding tax of 15% may apply (reduced under DTTs).

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