🇸🇮 Slovenia

Property Taxes and Buying Costs in Slovenia

Budget 2–5% on top of the price for a resale apartment. On a 60 m² apartment in Ljubljana (about €228,000) that is roughly €4,560–€11,400.

Costs when you buy

Real estate transfer tax
2% of price
Legally paid by the seller unless the contract shifts it to the buyer.
VAT on new builds
9.5% for qualifying residential units (22% otherwise), instead of transfer tax
Notary and land registry
Small fixed fees
Agent commission
Up to 4% plus VAT, often split between buyer and seller

Costs while you own

Charge for use of building land (NUSZ)
Annual municipal charge, varies by municipality and location

Tax on rental income

Rental income is taxed at a flat 25% with a standard expense deduction.

Frequently Asked Questions

What taxes do you pay when buying property in Slovenia?↓
Real estate transfer tax: 2% of price. VAT on new builds: 9.5% for qualifying residential units (22% otherwise), instead of transfer tax. Notary and land registry: Small fixed fees. Agent commission: Up to 4% plus VAT, often split between buyer and seller.
What are total closing costs in Slovenia?↓
Typically 2–5% of the purchase price for a resale apartment.
How is rental income taxed in Slovenia for non-residents?↓
Rental income is taxed at a flat 25% with a standard expense deduction.
Buying property in Slovenia: step-by-step guide →
Property prices in Slovenia →Apartments for sale in Slovenia →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: Freenance: Buying property in Slovenia 2026.