Navigation path


Generic Tax Name Tax on real estate - Real estate sales tax
Tax name in the national language Zakon o davku na promet nepremičnin
Tax name in English Real property transaction tax act
Member State SI-Slovenia
Tax in force since 1999/07/08
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Real Property Transaction Tax Act - Zakon o davku na promet nepremičnin - ZDPN-2 (Official Gazette of the Republic of Slovenia No.: 117/06).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of the Republic of Slovenia.

 
Taxpayers
  • Seller of the real property
  • Creator and transferor of the right of superficies.
 
Tax object and basis of assessment
  • Supplies of the real property
  • Creation, transfer or letting out the right of superficies for a consideration.

 

Basis of assessment:

  • Selling price of the real property
  • Consideration for creation or transfer of the right of superficies if in compliance with market value.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • The real property transaction tax is, under conditions stated in Real Property Transaction Tax Act, not charged on:
  • transfer of property on diplomatic and consular representations accredited in Slovenia
  • transfer of property due to expropriation or other statutory measures
  • transfer of property with status of cultural monument
  • transfer of agricultural land due to land mergers
  • transfer of property due to compulsory collection of compulsory levies
  • transfer of property within division of community property between spouses
  • transfer of property due to rescission of a contract
  • transfer of property in division of property between partners or shareholders in winding-up proceedings
  • transfer of property within statutory reorganisations
  • transfer of property as contribution in kind due to establishment or capital increase of legal entity.
 
Rate(s) Structure

The rate is 2% of the tax base.

 
Tax due date

Taxable person shall pay real property transaction tax within 30 days after the tax assessment decision has been served on him.

 
Tax collector

Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)

 
Special features

Special scheme for tax charging in the case of selling real property by public auction in the procedure of enforcement.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214c

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 26.60 EUR 0.07
2011 28.80 EUR 0.08
2010 32.40 EUR 0.09
2009 29.60 EUR 0.08
2008 48.80 EUR 0.13
2007 57.00 EUR 0.16
2006 45.00 EUR 0.14
2005 39.60 EUR 0.14
2004 33.30 EUR 0.12
2003 29.50 EUR 0.11
2002 31.40 EUR 0.12
2001 26.80 EUR 0.12
2000 22.70 EUR 0.10
1999 25.90 EUR 0.12
1998 21.50 EUR 0.11
1997 17.00 EUR 0.09
1996 14.00 EUR 0.08
1995 11.90 EUR 0.07

Comments