Republic of Slovenia

Financial Administration


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I am renting out a flat through Airbnb and Booking.

 

If you are advertising your flat on web-based platforms (such as Airbnb and Booking) and in other media and are renting it out to tourists, the income derived from it is subject to self-employment income tax. Renting to tourists is treated as the pursuit of a business activity. Tax returns for the prepayment of income tax and self-employment income tax must be submitted to the tax authority via eDavki by no later than 31 March of the current year for the previous year. Self-employment income taxation is explained in greater detail in the Brochure on self-employment income.

As an individual, you may rent out and advertise the rental of your property to tourists only provided that you have a registered rental activity. A natural person who rents out property to tourists is deemed to be performing undeclared work if he or she is not entered in the register or does not have a registered activity as required by the Prevention of Illegal Work and Employment Act ( ZPDZC-1) or other acts. Since the PDZC-1 prohibits undeclared work, the same also applies to the advertising of undeclared work of individuals. Such advertisement is prohibited and sanctioned and the rental of property to tourists by individuals who are not properly registered for renting out property through advertisements and various web-based platforms is prohibited.

Natural persons wishing to rent out a room, a part of a flat or a whole flat to tourists for a short time period may do so in two ways:

  • in the capacity of a registered landlord: a natural person who is only temporarily engaged in this activity (not more than five months in a calendar year, which means that the landlord rents out property to tourists for not more than five months, i.e. 150 days in a calendar year) and provides accommodation to 15 persons and is entered in the Slovenian Business Register; more about it can be found in the Brochure for landlords -natural persons;
  • in the capacity of a sole trader; more about it can be found in the  Brochure for self-employed taxable persons - beginners.

Notice

Illegal rental of property to tourists is fined between EUR 400 and EUR 30,000.

 

More details

Tax on income from self-employment