Property Taxes in Slovenia (2026)

When you buy a resale property in Slovenia, a 2 % real estate transfer tax is due, owed by law by the seller; when the seller charges VAT instead — typically on new builds — no transfer tax is due. As an owner you then pay the annual building land use charge (NUSZ) and the tax on buildings, and when you sell, any gain can be taxed: at 25 %, falling with each five years of ownership, and not at all after 15 years. Slovenia has no general annual tax on property value.

Overview: which taxes apply to property?

Tax or charge	When	Who pays	Amount
Real estate transfer tax	A sale on which no VAT is charged	Seller (the buyer may take it over by contract)	2 % of the sale price
VAT	Sale of a new build by a VAT-registered seller	Buyer, in the price	9.5 % or 22 %
Capital gains tax	Sale or gift of property	Seller or donor (individual)	25 % → 0 % after 15 years
Inheritance and gift tax	Inheritance or gift	Heir or recipient	First-order heirs exempt
NUSZ	Every year	Direct user	Set by the municipality
Tax on buildings (davek od premoženja)	Every year	Owner or holder (individual)	Progressive scale

Not tax advice

This guide summarises the rules as described by the Financial Administration of Slovenia (FURS) and is not tax or legal advice. Tax rules change; for your case, check with FURS, a notary or a tax adviser.

Real estate transfer tax (2 %)

The tax is charged at 2 % on the sale of property on which no VAT was charged. Exchanges of property, the paid creation of a building right, financial leasing and acquisition by adverse possession also count as transfers.

The taxpayer is the seller. The buyer may take over payment in the contract, but if the buyer does not pay, FURS collects from the seller.
The seller must file a return within 15 days of concluding the contract at the tax office for the area where the property lies, with the contract attached.
The tax base is the sale price. If it does not match the price achievable on the market, the tax authority determines the base; the taxpayer may submit an individual market-value appraisal.
The tax is assessed by decision and must be paid within 30 days of its service.
Without FURS confirmation that the tax was paid (or is not due), a notary will not certify the signatures on the contract, so ownership cannot be registered in the land register.

No tax is due, among other cases, when property is divided between spouses or unmarried partners, on expropriation, when a transfer contract is rescinded, or when property is contributed as capital to a company.

VAT when buying a new build

Supplies of buildings and land are exempt from VAT, except supplies of new builds or newly occupied buildings. So when a VAT-registered seller sells a new build, VAT is charged and no transfer tax is due.

VAT rate	When
9.5 %	Dwellings for permanent residence as part of social policy: up to 120 m² in a multi-dwelling building, up to 250 m² of usable area in a single-dwelling building
22 %	Larger apartments and houses and other buildings

Tax when selling: capital gains

When an individual sells or gives away property, a capital gain is determined — the difference between the value at disposal and at acquisition. The acquisition value is increased by investments that raised the property’s usable value and by transfer tax or inheritance and gift tax paid on acquisition; the disposal value is reduced by the transfer tax paid on the sale.

Holding period	Rate
under 5 years	25 %
after 5 years	20 %
after 10 years	15 %
after 15 years	no tax

No tax is due on the sale of an apartment or house (with at most two dwellings) where the seller had registered permanent residence, owned it and actually lived for at least the last three years before the sale.
For a gift to a spouse or child, the tax assessment can be deferred until the next taxable disposal.
The return must be filed within 15 days of disposing of the property.

Annual charges for owners: NUSZ and the tax on buildings

Building land use charge (NUSZ)

Each municipality sets the areas, rate criteria and exemptions by ordinance, and FURS assesses the charge on its behalf by the end of March for the current year. The payer is the direct user — the owner or a tenant — so notify the municipality as well when you buy or sell. A buyer of a new apartment can, on request, be exempt for five years if the cost of servicing the building land was paid in the price.

Tax on buildings (davek od premoženja)

Paid by individuals who own or hold buildings, building parts, apartments, garages or holiday premises, whether they use them themselves or let them. A return is due within 15 days of acquisition. The base is reduced by the value of 160 m² of living space if the owner or a close family member lived there permanently in the previous year. First owners of new apartments, houses and garages can, on request, be exempt for ten years.

Is there a property tax in Slovenia?

There is currently no general annual tax on property value. The 2013 Real Property Tax Act was annulled in full by the Constitutional Court on 21 March 2014 (U-I-313/13); until new rules are adopted, the previous regulations apply — which is why NUSZ and the tax on buildings are still paid.

In December 2024 the Ministry of Finance published proposed starting points for taxing property. The FURS brochure on property taxation (8th edition, September 2026) lists no new property tax.

Inheritance, gifts and rental income

First-order heirs (descendants and the spouse or unmarried partner) and those treated as equal to them are exempt from inheritance and gift tax. Others pay on a progressive scale by order of inheritance: 5 % to 14 % in the second order, 8 % to 17 % in the third and 12 % to 39 % for everyone else. The base for property is its comparable market value; a gift recipient must file a return within 15 days of the gift contract.

Since 1 January 2023, income from letting property is taxed at 25 %; the base is reduced by standardised costs of 10 % or by actual maintenance costs.

Sources

Frequently asked questions

Who pays the real estate transfer tax, the buyer or the seller?

By law, the seller. The buyer can take over payment in the contract, but the seller remains the taxpayer: if the buyer does not pay, FURS collects from the seller.

How much tax do I pay if I sell an apartment after ten years?

The capital gains rate after ten years of ownership is 15 %, and after 15 years no tax is due. If you had registered permanent residence and actually lived in the apartment for at least the last three years before the sale, no capital gains tax is due. The 2 % transfer tax is a separate tax.

Do I pay transfer tax when buying a new build?

Not when the seller charges VAT. The price then includes VAT — 9.5 % for apartments up to 120 m² in a multi-dwelling building or houses up to 250 m² of usable area, otherwise 22 %.

Is there an annual property tax in Slovenia?

There is no general tax on property value. Owners pay the building land use charge (NUSZ), set by the municipality, and the tax on buildings every year.

This content is informational and does not replace an official appraisal by a licensed real-estate valuer.