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Capital gains tax in Slovenia 2026
Slovenia taxes patience kindly: gains on shares, funds and property start at 25% but drop to 20% after 5 years, 15% after 10 — and disappear entirely after 15 years of holding.
Speculators pay the opposite premium: derivatives sold within 12 months are taxed at 40%.
At a glance
- top rate
- 40% (derivatives held under 1 year); otherwise 25%
- entry band
- 0% after 15 years of holding
- tax year basis
- Per disposal, assessed annually
- filing deadline
- Capital gains returns by 28 February of the following year
- residency basis
- Residents: worldwide gains; non-residents: Slovenian property and substantial stakes
- regime flag
- Main home exempt after 3 years of occupation
Rates
Capital gains by holding period (2026)
| Holding period | Rate | Note |
|---|---|---|
| Under 5 years | 25% | Shares, funds, property and other listed assets |
| 5 – 10 years | 20% | |
| 10 – 15 years | 15% | |
| Over 15 years | 0% | Full exemption (20 years before 2022) |
| Derivatives under 12 months | 40% | Punitive short-term rate |
Thresholds & allowances
- Main residenceExempt after 3 years
A home you occupied as your permanent residence for 3+ years before sale
- Old propertyExempt
Real estate acquired before 1 January 2002 sells tax-free
- Venture capitalExempt
Qualifying venture-capital investments escape gains tax
- Investment account15% / 0%
Gains inside an Individual Investment Account are taxed only on payout — exempt after 15 years
Residency
Residency trigger
Residents pay on worldwide disposals with the taper measured per asset; losses only offset gains within the same income category.
Non-resident treatment
Non-residents owe Slovenian tax on gains from local real estate, substantial stakes (10%+ within 5 years) in Slovenian companies, and shares in property-rich entities (over 50% Slovenian real estate).
Notes
- Lump-sum expenses can trim the sale value and pad the purchase value when computing the gain.
- Subsequently paid-in capital reserves count as cost — unless returned before the sale.
- Entrepreneurs' share disposals are capital gains, not business income, even when made in the course of business.
- Derivatives bought before 15 July 2008 remain exempt.
FAQ
How does the holding-period taper work?
The rate starts at 25% and falls to 20% after 5 years, 15% after 10 years and 0% after 15 — measured per asset from acquisition.
Is my home exempt?
Yes — 0% if you owned it and lived there as your permanent home for at least 3 years before selling; any property bought before 2002 is exempt regardless.
Figures: tax year 2026, compiled from public sources. Not tax advice.