Taxes in Europe Database v2
Real Property Transaction Tax Act - Zakon o davku na promet nepremičnin - ZDPN-2 (Official Gazette of the Republic of Slovenia No.: 117/06).
Territory of the Republic of Slovenia.
Basis of assessment:
The rate is 2% of the tax base.
Super reduced rate
Taxable person shall pay real property transaction tax within 30 days after the tax assessment decision has been served on him.
Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)
Special scheme for tax charging in the case of selling real property by public auction in the procedure of enforcement.