Tool 04For sellers
From the price to what you keep.
Whoever sells a home in Slovenia pays the transfer tax, any commission and, unless it was their own home, capital gains tax, which falls with the years of ownership. Here is the cascade, item by item.
Capital gains
The exemption applies to the house or apartment (up to 2 units) where the seller had a registered residence and lived: a non-resident of Slovenia usually cannot use it.
The price in your purchase contract. Leave it empty if you do not know it: capital gains cannot be calculated.
Documented renovations and extensions: they count towards the purchase cost.
Transfer tax
By law the transfer tax (2%) is owed by the seller. The contract can shift it to the buyer: on the coast roughly one agency listing in four asks for this.
Agency
Other outgoings
Lawyer, translations, certificates: whatever you already know about.
It is not a cost of the sale, but it comes out of what you keep.
What you keep
€519,080–€526,400
86.5% of the price · before: energy certificate
Net: €519,080 – €526,400
- Sale price€600,000
- Real estate transfer tax (DPN), 2%− €12,000
The return is filed within fifteen days of the contract; without confirmation of payment the notary will not certify the signature.
- Commission, 3%–4% + VAT 22%− €21,960 – €29,280
Due only with a written brokerage contract and only once the sale is completed.
- Capital gains tax, 20%− €39,640
Taxable base: €198,200, i.e. sale price minus the transfer tax paid, the purchase price and the flat-rate costs FURS allows: one per cent of the purchase price plus one per cent of the sale price.
- Energy performance certificatebeing verified
Required to publish a listing; valid for ten years. We have not yet read its cost at a source.
- Net€519,080 – €526,400
How we calculate
We start from the sale price and deduct, in order, the transfer tax (2%, if it stays with you as the law provides), the commission with VAT, capital gains tax and the costs you enter.
Capital gains are taxed at 25% in the first 5 years of ownership, 20% up to 10, 15% up to 15; from 15 years no tax is due. A home (up to 2 units) where you are registered and have lived for at least 3 years is exempt.
On the coast the seller’s commission is usually between 3% and 4% of the price, plus VAT 22%: that is what the agency price lists we read say. If you have a contract, choose your own percentage.
Cautious choices: until the rule that reduces the base (improvements, tax paid on purchase) is verified, we do not apply it, so the tax you see can be higher than the real one, not lower.
We do not cover inheritances, gifts, company sales or cases where the seller is VAT-registered.
Sources
- FURS, purchase and sale of real estate: capital gains rates and exemptionfu.gov.si · read on 5 October 2026
- FURS: the transfer tax and who pays itfu.gov.si · read on 11 September 2026
- Commission on the coast: agency price lists and the Constitutional Court rulinguradni-list.si · read on 1 October 2026
- FURS, brochure on property taxation: the acquisition costfu.gov.si · read on 5 October 2026
- ZDoh-2, Article 99: the seller’s transfer tax in the capital gainfu.gov.si · read on 5 October 2026
- Energy certificate in listings (ZURE): the costuradni-list.si · being verified since 5 October 2026
Three cases, without the calculator
| Item | Second home, 4 years | Second home, 12 years | Main residence, 6 years |
|---|---|---|---|
| Sale price | €600,000 | €600,000 | €600,000 |
| Real estate transfer tax (DPN), 2% | €12,000 | €12,000 | €12,000 |
| Commission, 3%–4% + VAT 22% | €21,960 – €29,280 | €21,960 – €29,280 | €21,960 – €29,280 |
| Capital gains tax | €49,550 | €29,730 | exempt |
| Energy performance certificate | being verified | being verified | being verified |
| Net | €509,170 – €516,490 | €528,990 – €536,310 | €558,720 – €566,040 |
Transfer tax paid by the seller, commission at the usual coastal rate with VAT. Items «being verified» are not deducted from the net, which therefore reads as «before» those items.
For owners
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