Slovenia Wealth & Property Tax
Detailed wealth & property tax rates and rules for Slovenia in 2026.
Wealth Tax
Slovenia does not levy a wealth tax. A temporary tax on high-value immovable property was ruled unconstitutional in 2014.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Slovenia levies inheritance and gift tax with rates depending on the relationship. Direct descendants and spouses are exempt. Tax Class II (parents, siblings, in-laws): 5-14%. Tax Class III (other relatives): 8-17%. Tax Class IV (unrelated): 12-39%. Tax-free thresholds are relatively low.
Top Rate
39%
Property Tax
Slovenia levies a property tax on land based on cadastral value, and a fee for building land use (nadomestilo za uporabo stavbnega zemljišča - NUSZ) set by municipalities. A 2% real estate transfer tax applies to property sales. Rates and amounts vary significantly by municipality.
How Slovenia Wealth Tax compares
Slovenia does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
