Country tax profile · 2026
Slovenia capital gains tax
Applies
capital gains tax for individuals
How Slovenia taxes capital gains
Flat 25% base rate, reduced by holding period: 25% (<5 yrs), 20% (5-10), 15% (10-15), 0% after 15 years of ownership.
Compiled by MyNomadWorld for Slovenia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Slovenia compares
57 of 197 countries we track have no capital gains tax for individuals. Slovenia is not one of them.
Who is a tax resident of Slovenia?
Registered permanent/habitual residence, centre of personal and economic interests in Slovenia, or presence over 183 days in a tax year (worldwide taxation).
Related Slovenia taxes
Moving to Slovenia?
Get matched with a vetted Slovenia tax & immigration advisor who handles residency and the exit from your current country.
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What is the capital gains tax rate in Slovenia?
Flat 25% base rate, reduced by holding period: 25% (