Slovenia Capital Gains & FURS
Slovenia Real Estate Capital Gains Tax Calculator
Calculate property capital gains tax in Slovenia under the Personal Income Tax Act (ZDoh-2 - članki 92-104). Incorporates the statutory 15-year degressive holding scale (25% for first 5 years, 20% for 5-10 years, 15% for 10-15 years, and 0% tax exemption after 15 years) as well as the full tax exemption for primary residences owned and occupied for at least 3 years.
Purchase, Sale & Holding Period
Invoiced capital improvements and 2% DPN paid on acquisition can be deducted.
Capital Gains Tax Liability (EUR €)
Capital Gains Tax Due (FURS) €15,000 20% holding rate
Net Profit Retained €60,000 +29.3% ROI
Taxable Base €75,000 After documented write-offs
Deducted Improvements €15,000 Capital investment relief
Capital Gains Assessment Specification
| Realized Gross Selling Price | €280,000.00 |
| Original Acquisition Cost Basis | -€190,000.00 |
| Capital Improvements & Renovation Deduction | -€15,000.00 |
| Net Taxable Capital Gain (Davčna osnova) | €75,000.00 |
| Statutory Degressive Tax Rate | 20.0% |
| Personal Income Tax Due on Capital (Dohodnina iz kapitala) | €15,000.00 |
📊 Zakonska Primerjalna Matrika Slovenije (Statutory Breakdown)
| Zakonska Postavka / Obveznost | Izračunana Vrednost |
|---|---|
| Glavni Rezultat / Statutarni Znesek | 0,00 € |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.