Slovenia capital gains tax calculator

The rate falls with the holding period. Financial assets (shares, holdings, funds, ETFs and investment coupons) pay 25% when held up to five years, 20% over five and up to ten, 15% over ten and up to fifteen, and nothing after fifteen. In 2021 the first band was 27.5% and a 10% band applied over fifteen years. Real property has its own table at 25% / 20% / 15% / nothing over the same boundaries.

The base is the disposal value less the acquisition value, then reduced by normalised expenses of 1% of the acquisition value plus 1% of the disposal value, capped at the positive gain. You do not need receipts for those 1% amounts.

Not generally. A loss reduces the same year's positive base from the same pool, but never below zero, and the excess is disregarded. Financial assets and real property are assessed on separate returns, so a share loss never cuts a property gain. The only carryforward in article 97(3) is a narrow share-issuance case this calculator does not model.

Tax year: calendar year, 1 January to 31 December. A natural person who disposed of securities, other holdings or investment coupons in Slovenia or abroad must file the return SI for profit from the disposal of securities, other holdings and investment coupons by 28 February of the following year; the Financial Administration issues the assessment decision by 30 April and the tax is payable within 30 days of service of the decision. Income tax from capital income is a final tax. Source: https://www.fu.gov.si/en/life_events_individuals/disposal_of_securities_other_holdings_or_investment_coupons

Financial assets: a declining rate by holding period. For disposals in 2026 the rate is 25% up to five years, 20% more than five years and up to ten, 15% more than ten and up to fifteen, and no tax more than fifteen years. The 2020 and 2021 27.5% first-band rate reverted to 25% from 2022. Listed and unlisted shares, holdings, fund units, ETFs and investment coupons run the same table, decided by the legal instrument and the holding period, not the exchange. The FURS table's own column header reads 'up to 5 years' for the first band and 'more than 5 to 10 years' for the second, so the boundaries are strict: a disposal on the five-year anniversary itself is still in the lower band. Sources: https://www.fu.gov.si/en/life_events_individuals/disposal_of_securities_other_holdings_or_investment_coupons and http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4697

Real property: a separate, similar table at 25% up to five years, 20% more than five and up to ten, 15% more than ten and up to fifteen, and no tax more than fifteen years. The base is the disposal capital value less the acquisition capital value, reduced by flat-rate expenses, the real-estate transfer tax paid, inheritance and gift tax and documented refurbishment costs. Real-estate transfer tax is 2% of the property value and the seller files both returns with the tax office for the property's area, the capital gains within 15 days of the contract. Sources: https://www.fu.gov.si/en/life_events_individuals/purchase_and_sale_of_real_estate and http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4697

Main residence: no capital gains tax is charged when an individual sells a flat or a residential house with no more than two units and its associated land in which the taxpayer had registered permanent residence, owned and actually lived in for at least the last three years before the disposal; the sale still bears the 2% real-estate transfer tax. The exempt loss does not reduce the taxable base (ZDoh-2 article 96(3)). Source: https://www.fu.gov.si/en/life_events_individuals/purchase_and_sale_of_real_estate and http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4697

Losses: a negative difference (loss) may reduce the year's positive tax base from capital gains but not below zero, and where the base spans several holding periods it is allocated across them in proportion to each period's positive base (ZDoh-2 article 97(2) and (4)). There is no general multi-year carryforward of securities or property losses: the only carryforward in article 97(3) is the narrow case of shares or holdings acquired before new shares issued out of the company's own funds, which this calculator does not model. Sources: http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4697 and https://www.fu.gov.si/en/life_events_individuals/disposal_of_securities_other_holdings_or_investment_coupons

Normalised expenses: the base is reduced by 1% of the acquisition value plus 1% of the disposal value, but not by more than the positive difference. FURS's own worked example (bought for 1,000 euros in 2012, sold for 1,200 in 2021) gives ((1,200 - 1,000) - (12 + 10)) x 15% = 26.70 euros. Source: https://www.fu.gov.si/en/life_events_individuals/disposal_of_securities_other_holdings_or_investment_coupons and http://pisrs.si/Pis.web/pregledPredpisa?id=ZAKO4697

Virtual currencies: no personal income tax is charged on the profit from a private individual's sale of virtual currencies, including cryptographic tokens that are not securities, holdings in companies, cooperatives and other forms of organisation, investment coupons or derivatives, provided the individual does not earn the income through a business activity. Business trading is taxed as business income on actual or normalised expenses. Crypto therefore sits outside the declining securities table rather than in it. Source: https://www.fu.gov.si/zivljenjski_dogodki_prebivalci/trgujem_z_virtualnimi_valutami/

Other valuables: the cited official pages carry no separate private capital-gains table for ordinary movable valuables, and an item is not assumed to fall under the financial-asset table without instrument-specific classification. This calculator does not tax such disposals and flags the gap. Source: https://www.fu.gov.si/en/life_events_individuals/disposal_of_securities_other_holdings_or_investment_coupons