If you as a natural person not engaged in a business activity are renting out your property (room, flat, equipment, etc.) to another natural person, you will have to file a personal income tax return for property rental income (Napoved za odmero dohodnine od dohodka iz oddajanja premoženja v najem) to the financial administration by no later than 28 February of the current year for the previous year.
If you as a natural person are renting out your property to a business entity established in the Republic of Slovenia, i.e. to the payer of the tax, the calculation and payment of personal income tax will be made by the payer of the tax (the payer of income), and you as the lessor will not need to file a tax return.
On the basis of a tax return filed before 30 April of the current year for the previous year, the tax authority issues a decision on the assessment of property rental income tax.
The personal income tax is calculated and paid at a rate of 25% of the tax base, i.e. the amount of income from property rental less flat rate expenses totaling 10% of the earned income. Instead of flat rate expenses, taxable persons may also claim the actual costs incurred to preserve the useful value of property. Taxable persons must attach to their tax return appropriate receipts to demonstrate the actual costs incurred. Personal tax on property rental income is considered to be the final tax and is not included in the annual tax base.
If personal income tax is calculated and paid by the payer of the tax (the payer of income), taxable persons may claim actual costs with respect to property rental income (Zahtevek za zmanjšanje davčne osnove od dohodka iz oddajanja premoženja v najem zaradi uveljavljanja dejanskih stroškov vzdrževanja premoženja, ki ohranja uporabno vrednost premoženja). Taxable persons must submit their claims by 15 January of the current year for the previous year.
Personal tax on property rental income must be paid in the state budget through the transitional tax account, i.e. state budget account no. SI56011008881000030, payment reference code SI19 DŠ-41009.
The form may be sent electronically through the eDavki portal:
The paper form may be delivered in person or sent by mail to any finance office except to the General Finance Office and to the Special Finance Office.
In this particular case, a taxable person received a total of EUR 7,200 for the rented property (flat and garage) under ref. no. 1 in 2018. In that same year, the taxable person concluded two lease agreement for a particular piece of property (the first one for the period between 1 January 2018 and 31 August 2018 and the second one for the period between 1 September 2018 and 1 September 2019), so that the table in point 9 has to be completed.
The taxable person claims actual costs of property maintenance totaling EUR 4,100, i.e. the costs of painting and the cost of laying new tiles after the replacement of worn out water pipes (the costs of plumbing). Invoices must be enclosed with the tax return.
Since the taxable person is renting out a flat and a garage under a contract, point 5 of the table must only be filled with data for the main property, i.e. the flat.
The taxable person also rented out a trailer in 2018 and claimed 10% of flat rate expenses for it. Since the subject of the rental is not a building/part of a building, point 9 need not be filled for this transaction.
Property rental tax return
A fine of EUR 250 to EUR 400 may be imposed by the tax authority on a person liable for income tax who fails to file a tax return. A fine of EUR 400 to EUR 5,000 may be imposed by the tax authority on taxable persons who provide incorrect or false information in their tax return. In both cases, in addition to a fine, the tax authority may impose on a person liable for income tax an additional tax liability.
In addition to flats, houses and land, property also includes mobile homes, means of transport, etc.
If you have incurred considerable costs in relation to real property (e.g. adaptation or major maintenance works) amounting to over 10% of your property rental income, you can reduce your tax base by over 10% by claiming the actual costs incurred.