Investment property: Slovenia
Slovenia is a small eurozone market centred on Ljubljana, the coast at Piran and Portorož, and the mountain resorts.
Citizens of the EU, EEA and OECD member states buy property on the same terms as Slovenians. Citizens of other countries need reciprocity confirmed by the Ministry of Justice; where there is none, as for Russian citizens, they buy through a Slovenian company.
Who can buy and how
| Buyer | Route |
|---|---|
| Citizens of the EU, EEA and OECD | no restrictions, same as Slovenian citizens |
| Citizens of countries with reciprocity | after a Ministry of Justice reciprocity decision |
| Citizens of countries without reciprocity | through a Slovenian company with capital from EUR 7,500, ~$8,500 |
Before the deal the buyer obtains a Slovenian tax number, issued free of charge by the Financial Administration (FURS), including to foreigners before they move. Ownership is entered in the land register after the seller's signature is notarised.
Taxes on purchase
| Payment | Amount |
|---|---|
| Real estate transfer tax | 2% of the price; legally paid by the seller unless the contract shifts it to the buyer |
| VAT on new builds instead of transfer tax | 9.5% for flats up to 120 m² and houses up to 250 m², 22% otherwise |
| Notary and land register | per tariff, usually a small share of the price |
| Annual charge for use of building land (NUSZ) | set by the municipality |
Renting and selling
An individual's rental income is taxed at 25% after deducting standardised costs of 10% of revenue; actual maintenance costs can be claimed instead. Tax on the gain from a sale depends on the holding period:
| Holding period | Rate |
|---|---|
| up to 5 years | 25% |
| 5-10 years | 20% |
| 10-15 years | 15% |
| over 15 years | 0% |
A home where the seller was registered and actually lived for at least 3 years before the sale is exempt from capital gains tax, though the 2% transfer tax still applies. Transfer tax and capital gains returns are filed within 15 days of the contract.
How the deal works
- Check whether reciprocity or a company is needed, and obtain the tax number.
- Check the land register entry, encumbrances and the building use permit.
- Purchase contract and notarisation of the seller's signature.
- Transfer tax or VAT returns and payment.
- Filing with the land register and registration of the buyer's title.
Residency
Buying property in Slovenia does not give residency: status is based on work, business, study or family. Owning a home helps prove an address when applying.
What we do
We check whether you need reciprocity or a company, obtain the tax number, shortlist properties, check the land register and encumbrances, calculate taxes before the deposit and support the deal at the notary until title is registered. If a company is needed, we set it up. Our fee is fixed in writing after a consultation. Dollar amounts at the European Central Bank rate of 05.10.2026, rounded up.
What we do
- Property shortlist for your investment goal
- Legal due diligence on the property
- End-to-end transaction support
- Ownership structuring (company, trust)
- Property management and letting
We will calculate online the full purchase cost for your budget: taxes, fees and transaction costs.
See also
Company formation · Business account · Personal account · Country taxes · All country programs
FAQ
Can a Russian citizen buy property in Slovenia?
Who pays the real estate transfer tax in Slovenia?
What tax applies when selling property in Slovenia?
Does buying property give residency in Slovenia?
How is rental income taxed in Slovenia?
Does a foreigner need a Slovenian tax number to buy?
What VAT applies to a new build in Slovenia?
Want to buy property in Slovenia?
We check Slovenia's reciprocity rule for your citizenship, shortlist properties in Ljubljana or on the coast and review the documents. Every country is in the searchable catalogue.
The Murblz consultant replies straight away in the chat on this page. Describe your situation and we will work it out together.
Free consultation