Property tax in Slovenia
See what Slovenia's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Slovenia, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase
EUR · Rates as at 12 July 2026 · Estimates, not advice
Rental income is taxed SCHEDULARLY, not on a scale: a flat 25% on gross rent less a 10% standard expense deduction, an effective 22.5%, so neither actual running costs nor mortgage interest reduce the bill. Capital gains are taxed at a rate that steps DOWN with the holding period: 25% within 5 years, 20% from 5 to 10, 15% from 10 to 15, and 0% after 15 years, all of which the projection applies. The primary residence exemption is NOT modelled.
How rental income is taxed in Slovenia
For a resident owner: A flat 25% on gross rent. A statutory deduction of 10% comes off the gross first, so the effective rate on rent is about 22.5%. For an owner living abroad and renting this out: A flat 25% on gross rent. A statutory deduction of 10% comes off the gross first, so the effective rate on rent is about 22.5%.
Interest and losses
Mortgage interest is NOT deductible against the rent, which changes the whole case for borrowing here. A rental loss brings no relief: it cannot reduce other income, and it does not carry forward.
Capital gains on a sale
Gains are taxed at a flat 0%.
Annual property tax while holding
There is no annual property or land tax here. What people pay instead is the municipal NUSZ, a charge for the use of building land assessed on floor area rather than value, and roughly EUR 150 to 250 a year on an average Ljubljana flat.
What it costs to buy
About 2% of the price on purchase. A resale pays 2% real estate transfer tax (davek na promet nepremičnin), charged here as a flat 2% rather than a modelled schedule; the tax genuinely is a single rate, so no band is lost. A new build carries VAT instead, at 9.5% for residential and 22% otherwise. NO ANNUAL PROPERTY TAX IS CHARGED HERE, and behind that the davek na nepremičnine is not in force: the 2013 Act that would have introduced it was struck down by the Constitutional Court before taking effect in 2014 and has never been replaced. What remains in practice is the municipal NUSZ charge (roughly €150 to 250/yr on an average Ljubljana flat, assessed on floor area rather than value), which is a running cost rather than a tax and belongs on the running costs lever; it is not modelled. Foreign ownership runs on constitutional reciprocity: EU, EEA and OECD citizens (which covers the US, UK, Canada, Switzerland, Japan, Australia and South Korea) face no restriction; citizens of EU candidate countries need a Ministry of Justice reciprocity determination; and where there is no reciprocity, purchase is only possible through a Slovenian company or by inheritance.
How Freeholt models Slovenia
Every rate above is priced from Freeholt's own table for Slovenia and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Slovenia this covers the rezervni sklad (the mandatory building reserve fund, age banded at a statutory minimum of €0.20 to 0.30/m² a month and often voted higher), the upravljanje building management fee, landlord building and contents insurance, and the landlord's own repairs and renewals. Slovenia levies no general annual property tax. The NUSZ municipal land use charge is NOT in this figure: like the other operating costs of a let flat it falls on the tenant as the direct user (neposredni uporabnik), unless the lease says otherwise.
How borrowing works here
Slovenian residential mortgages commonly run up to 25 to 30 years, and fixed rates now dominate. About 88% of new housing loans as of September 2026, as the gap to variable narrowed with 6 month Euribor near 2.77%. Banka Slovenije enforces a binding 50% DSTI cap on all household loans (in force since 1 July 2023) and a non binding LTV recommendation of 80% for a primary residence and 70% for other residential property, with no binding maximum maturity set for residential mortgages.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- None hereAnnual property or land tax
- No annual charge on the property itself here.
- Not yetIncome tax beyond the rent
- Not modelled for this country yet.
- Not yetDividends, interest and share sales
- Not modelled for this country yet.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Slovenia with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Slovenia property tax?
- Yes. Rental income tax, capital gains on a sale and duty on purchase are priced from Freeholt's own rate table for Slovenia. Slovenia levies no annual property or land tax, so there is nothing to price. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Slovenia taxed if I live somewhere else?
- A flat 25% on gross rent. A statutory deduction of 10% comes off the gross first, so the effective rate on rent is about 22.5%. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Slovenia figures as at?
- The rate table for Slovenia was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Slovenia alongside everything else you own: see the year your portfolio starts paying you back.