Slovenia still has not imposed tax on property

Tuesday, 8 July 2014

This year Slovenian government made an attempt to impose a tax on the property, but in the end it was not adopted.

This year Slovenian government made an attempt to impose a tax on the property, but in the end it was not adopted.  Due to this fact, at the moment Slovenia on the one hand does not have a direct tax on property, on the other, it includes several types of taxes, which are independent from one another.

The process of taxation during and after the purchase of real estate in Slovenia is as follows:

During the purchase

The type of the tax depends on the type of the purchased property. In case of purchasing new property the Value added tax (VAT) is paid by the buyer. It is a general consumption tax on a net basis included in the price consumers pay for goods and services. All companies pay VAT except those carrying out certain defined activities, small businesses and farmers with a turnover and income below are defined thresholds, and in cases dealing with products intended for export and international transport. There are two VAT rates:

- a standard rate of 22% and a reduced rate of 9.5%.

In case of purchasing secondary property the tax on transfer of immovable property is paid.

This tax is levied on the selling price of real property at a rate of 2%. As a rule this type of taxation is applied when the seller is a natural person. The tax is paid by the seller unless agreed otherwise.

After the purchase

The the taxes on property very much depend on its size, type and purpose of usage.

Charge for the use of a building land is a basic real estate tax, which is levied on vacant and constructed building land possessed by legal entities and natural persons (both residents of Slovenia and foreigners). The charge is set by local communities for vacant building land based on the area of the building land planned for the building, and for constructing building land based on the useful area of the residential house or business premises thereon.

Property tax is levied on the premises such as buildings and parts of buildings, including apartments, garages and secondary homes. The taxpayer is an individual who is the actual or beneficial owner of the premises. The taxable base for premises is the value ascertained according to special criteria issued by the government and local communities. The tax rate for premises depends of the type of property and its value. The tax rate for dwellings: residential properties- 0.15% ; commercial and industrial property - 0,75 %.

The subject of the tax on real property of a higher value is a property in Slovenia belonging to the same owner if the total value amounts to at least EUR 500.000 million. The subject of taxation is all property except those for industrial and commercial use and for public purposes. The taxable persons are residents and non- residents, natural persons or legal entities registered as owners of the property in Slovenia.

The tax rates:

0,5 %, if the taxe base does not exceed the value of 1.000.000 EUR up to  2.000.000 EUR,

1,0 %, if the taxe base exceeds the value 2.000.000 EUR.

Each legal entity in Slovenia is to pay corpotate tax, which rates at 17% per tax year. The legal entity is to submit tax returns to the competent tax authority within three months from the beginning of the current tax year (calendar or fiscal year) for the previous tax year.


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