Property tax in Slovenia/EU: what does it consist of, who has to pay it?

Property tax in SloveniaEU what does it consist of, who has to pay it

Property tax burdens real estate owners, and they are also liable to pay Building Land Use Compensation (NUSZ). But what does property tax mean exactly?

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What does property tax include?

The owner or user of the real estate pays the property tax. It is paid for by natural persons who own buildings, parts of buildings, flats and garages or rooms for rest or recreation. The tax payer must submit the return on which they assess the tax within 15 days from the purchase of the real estate or the acquisition of a operating permit for the real estate.

The basis for property tax is the value of the building or space. The Financial Administration of Slovenia (FURS) therefore issues a payment order for the payment of property tax once a year. How much the property tax will be, depends on the type and value of the real estate. It can span from 0,10% to 1,5% of the value of the real estate.

Who does the property tax belong to?

The property tax belongs to the municipality in which the real estate is located, on the basis of the value of which the tax payment is assessed. The taxpayer must make the transfer to the tax sub-account of the municipality, the same as for the payment of NUSZ.

In which cases you do not have to pay property tax?

If the living area of the building in which the taxpayer and his family reside is less than 160 m2, property tax is not levied. They can have their temporary residence address there.

Temporarily, however, you can also avoid the payment of property tax. This goes for the first owners of new apartments and houses, but only for the period of the first 10 years. The first owner is also considered to be the one who inherited such a building, but only to the extent of the rights that the first owner had. The taxpayer can obtain the tax exemption by submitting an application for the exemption from property tax by 31 January at the latest.

Application for exemption from payment

FURS does not prescribe the use of a special form for submitting an application, nor do you require a qualified digital certificate for submitting this application. The application must be addressed to the financial office where the property that is subject to taxation is located. In the application, it is necessary to state for the identifiers of the real estate for which you are requesting a tax exemption and your data.

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