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Inheritance tax in Slovenia 2026
The core exemption is total: spouses and direct descendants (children, grandchildren) inherit and receive gifts free of any tax, with no monetary limit.
Everyone else pays on a class-based progressive scale — parents and siblings from 5% to 14%, grandparents 8–17%, and unrelated heirs 12–39%.
At a glance
- top rate
- 39% (unrelated heirs, above EUR 400,000)
- entry band
- 0% for spouse and descendants; EUR 5,000 threshold for movables
- tax year basis
- Per inheritance or gift, on market value
- filing deadline
- Assessed through the inheritance procedure
- residency basis
- Slovenian inheritances and gifts, resident or not
- regime flag
- Gifts and estates under EUR 5,000 of movables are outside the tax
Rates
Class I — parents and siblings (plus siblings' children)
| Taxable value (EUR) | Rate on this band | Note |
|---|---|---|
| Up to 10,000 | 5% | |
| 10,000 – 50,000 | 6% | |
| 50,000 – 100,000 | 7% | |
| 100,000 – 200,000 | 8% | |
| 200,000 – 300,000 | 10% | |
| 300,000 – 400,000 | 12% | |
| Over 400,000 | 14% |
Marginal rates apply within each band.
Class II (grandparents) and Class III (all others)
| Taxable value (EUR) | Class II rate | Class III rate |
|---|---|---|
| Up to 10,000 | 8% | 12% |
| 10,000 – 50,000 | 9% | 16% |
| 50,000 – 100,000 | 10% | 20% |
| 100,000 – 200,000 | 11% | 25% |
| 200,000 – 300,000 | 13% | 30% |
| 300,000 – 400,000 | 15% | 35% |
| Over 400,000 | 17% | 39% |
Marginal rates apply within each band.
Thresholds & allowances
- Spouse and descendantsFully exempt
No inheritance or gift tax whatever the value
- Small transfersEUR 5,000
Movable inheritances and gifts under this value are outside the tax (real estate always counts); the EUR 5,000 also reduces the taxable base
Residency
Residency trigger
The tax reaches inheritances and gifts from Slovenian sources regardless of where the heir lives; there are no inheritance-tax treaties and no unilateral relief.
Non-resident treatment
Non-resident heirs pay by class exactly like residents on Slovenian assets.
Notes
- There is no wealth tax; municipalities charge modest property and land-use duties (0.1–1.5% by type and value, with the first 160 m² of an owner-occupied apartment exempt).
- Rates apply per bracket — only the slice above each threshold pays the higher rate.
- The heir's later sale of inherited property uses the ordinary capital-gains taper, with the 15-year clock running from the heir's acquisition.
- Both individuals and legal entities can be liable — the class system covers them all.
FAQ
Do children pay inheritance tax in Slovenia?
No — 0% for spouses and all direct descendants, on any amount; parents and siblings pay 5–14% instead.
What do unrelated heirs pay?
12% on the first EUR 10,000 rising to 39% above EUR 400,000 — with movable inheritances under EUR 5,000 escaping entirely.
Figures: tax year 2026, compiled from public sources. Not tax advice.