Rental income tax in Slovenia: how much, when and how

How much tax you pay

Income from renting out property is taxed at a flat 25%. The tax is scheduled (cedular): it is not added to your salary or pension and does not push you into a higher income-tax bracket.

The base is not the full rent. The law allows standardised expenses of 10% of the rent received, so tax is charged on 90% of the rent — in effect 22.5% of what you received.

Worked example

• Monthly rent: €800, let for all 12 months
• Annual rent: €9,600
• Standardised expenses (10%): €960
• Tax base: €8,640
• Tax (25%): €2,160 a year, or €180 a month
• You keep: €7,440

For your own numbers, use the free rental income tax calculator — enter a monthly or yearly amount and the number of months you let the property.

What counts as rent and what doesn't

Tax is due on the rent you actually received during the year. If a tenant didn't pay December's rent, it belongs to the year you receive it, not this one.

Utility costs — electricity, water, heating, waste collection — that the tenant pays directly or reimburses at actual cost are generally not your income, provided the lease agrees them and they are charged separately from the rent. That is why rent and utilities should be kept apart in your records.

A deposit is not income while you hold it. If you keep part or all of it at the end of a tenancy to cover unpaid rent or damage, check with FURS how to report it.

Who files, and by when

If your tenant is a private person, you file the return for income from renting out property yourself, by 28 February for the previous year. The easiest way is eDavki; a paper form also works. If the deadline falls on a weekend or public holiday, it moves to the next working day.

FURS then issues an assessment with the amount due and the payment deadline. You don't pay as you go — you pay once a year, on the assessment.

If your tenant is a company or a sole trader, they are usually the tax payer: they withhold and pay the tax when they pay the rent, and you don't file a return for that income.

If you don't file, FURS can impose a fine — on top of the tax, which is due either way.

Do you need to report the lease to the real estate market register (ETN)?

The real estate market register (ETN) is kept by the Surveying and Mapping Authority (GURS). Private individuals who rent out property generally don't report leases themselves — FURS passes the data from your rental income tax return to GURS.

Companies and sole traders letting property, companies renting from private individuals and building managers report directly — monthly, by the 15th for leases signed the month before. If you are one of them, check GURS's current instructions.

Standardised or actual expenses

The 10% standardised expenses are granted automatically, with no receipts or proof. That is why most landlords use them.

Instead, you can claim the actual maintenance costs of the let property, but you must prove them with invoices and proof of payment. That only pays off if your costs in the year were well above 10% of the rent. Check the conditions with FURS or a tax adviser.

What to record during the year

• the date and amount of every rent payment, per tenant
• the letting period and the lease
• utility costs, kept separate from rent
• the deposit and what happened to it when the tenancy ended
• maintenance invoices, if you're considering actual expenses

With records like these the return takes minutes. Keep them in the free Excel template, or in RentLOG, which builds the yearly summary and tax estimate from the payments you log.