Country tax profile · 2026
Slovenia inheritance tax
How Slovenia taxes inheritance
Inheritance and gift tax by relationship class; rate rises for more distant heirs. Class 1 (spouse, children, direct descendants) fully exempt. Class 2 (parents, siblings) 5%-14%; more distant/unrelated up to 39%.
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
141 of 197 countries we track have no inheritance or estate tax. 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.
See advisors →Slovenia inheritance tax FAQ
What is the inheritance tax rate in Slovenia?
Inheritance and gift tax by relationship class; rate rises for more distant heirs. Class 1 (spouse, children, direct descendants) fully exempt. Class 2 (parents, siblings) 5%-14%; more distant/unrelated up to 39%.