Slovenia Capital Gains Tax
Detailed capital gains tax rates and rules for Slovenia in 2026.
Capital GainsEUR
Capital gains are taxed at rates that decrease with the holding period: 25% for assets held up to 5 years, 20% for 5-10 years, 15% for 10-15 years, and complete exemption after 15 years. This graduated system strongly incentivizes long-term holding.
Standard Rate
25%
Exemptions
- Rate decreases with holding period: 25% (0-5 years), 20% (5-10 years), 15% (10-15 years), 0% (15+ years)
- Primary residence held for 3+ years and used as main home is exempt
- First sale of property received by inheritance from direct family may be exempt
How Slovenia Capital Gains compares
Slovenia’s capital gains tax rate of 25% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Slovenia
25%
Europe average
17.8%
Global average
13.8%
