\n| Market value (appraisal)<\/td>\n | licensed valuer or court-appointed appraiser<\/td>\n | mortgages, inheritance, division of assets, disputes, special circumstances<\/td>\n<\/tr>\n |
\n| Sale price<\/td>\n | agreement between seller and buyer<\/td>\n | purchase contract, basis for transfer tax<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n For a realistic estimate before selling, compare listings and, above all, the prices actually achieved for similar properties nearby, which GURS collects in its real estate market register. Banks usually require their own valuation for a mortgage.<\/p>\n What to do if you disagree with the value<\/h2>\nFirst, separate two situations. If the data is wrong (for example floor area or year of construction), start a correction procedure in the real estate cadastre; once corrected, the generalised value is recalculated automatically. Most errors are found in the cadastre.<\/p>\n If the data is correct but the value still seems off, the Slovenian Mass Valuation of Real Estate Act (ZMVN-1) lets you claim special circumstances<\/strong>. You need a licensed valuer, who must find that the model value is at least 20% or more than \u20ac200,000 lower or higher than the market value. Because values are expected to be recalculated every two years, the procedure has to be repeated after each new calculation.<\/p>\nThe property sale process and taxes<\/h2>\nOnce you decide to sell, the property value also affects your taxes. For a private individual in Slovenia, the process roughly looks like this:<\/p>\n \n- put the land register and cadastre in order and obtain an energy performance certificate;<\/li>\n
- sign a purchase contract with the buyer (usually drafted by a lawyer or notary);<\/li>\n
- within 15 days of signing, file the real estate transfer tax return with the tax office where the property is located;<\/li>\n
- pay the tax once assessed \u2013 without proof of payment the notary will not certify the signature and ownership cannot be registered;<\/li>\n
- the buyer applies for registration in the land register based on the seller’s consent to registration.<\/li>\n<\/ol>\n
Real estate transfer tax<\/strong> is 2% and is paid by the seller unless the contract says otherwise. Capital gains tax<\/strong> on the sale is charged on the difference between sale and purchase price: the rate is 25%, 20% after five years of ownership, 15% after ten, and none after fifteen years. You are also exempt if you had your permanent residence in the house or flat and actually lived there for at least the last three years before the sale.<\/p>\nWhen VAT applies to a property sale<\/h2>\nNew builds follow a special rule. Supplying a building or part of a building before first occupation, or within two years of it, is subject to VAT (DDV in Slovenia), and no transfer tax is due. Residential buildings qualify for a reduced VAT rate, while undeveloped building land is taxed at the standard 22% rate. Two years after first use, the sale of a building is VAT-exempt and the 2% transfer tax applies again. When buying from a developer, always check whether VAT is included in the price.<\/p>\n Frequently asked questions<\/h2>\nWhere can I check a property value in Slovenia?<\/h3>\nOn the Prostor portal (e-prostor.gov.si), which offers a public viewer by address or plot number and a personal viewer for owners with a digital certificate.<\/p>\n Is the GURS value the same as the sale price?<\/h3>\nNo. The generalised value is a model estimate as of 1 January 2025; the real price depends on the property’s condition, location and demand.<\/p>\n How can I lower a generalised value that is too high?<\/h3>\nFirst correct any wrong data in the cadastre. If the data is right, you can claim special circumstances with a valuer when the difference exceeds 20% or \u20ac200,000.<\/p>\n How much tax do I pay when selling a flat in Slovenia?<\/h3>\nThe seller pays 2% real estate transfer tax, and capital gains tax only if neither the three-year residence nor the 15-year ownership condition is met.<\/p>\n |