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 (Income tax assessment return for income from letting property SI) 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 15 % (for years 2020 and 2021 27,5 %, for years 2019 and earlier 25 %) of the tax base, i.e. the amount of income from property rental less flat rate expenses totaling 10 % (15 % for years 2020 and 2021, for years 2019 and earlier 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 (Tax base reduction for income from letting property for the purpose of claiming actual costs SI). 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.
How do I file a tax return?
The form may be sent electronically through the eDavki portal:
- without digital certificate (registration with a user name and password)
- with a digital certificate
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.
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.
Did you know?
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 % (15 % for years 2020 and 2021, for years 2019 and earlier 10 %) of your property rental income, you can reduce your tax base by over 10 % by claiming the actual costs incurred.