International taxation of an individual International taxation of a non-resident of the Republic of Slovenia

Non-residents of Slovenia are obliged only to pay income tax on income from sources in Slovenia.

Foreigners, who are real estate owners in Slovenia, are liable to pay property tax in accordance with the provisions of the Civil Tax Act (only natural persons) and liable to pay compensation for the use of building land (natural persons and legal entities) in accordance with the provisions of the Construction Land Act and municipal ordinances regulating compensation for the use of construction land. If the foreign owner of real estate sells the real estate, he/she is liable to pay the tax on real estate transactions in accordance with the provisions of the law governing real estate transactions.


The buyer who has neither permanent nor temporary residence in the EU and exports the goods purchased in Slovenia, including spare parts which are due to the repair or servicing incorporated into motor vehicles, vessels or aircraft registered outside the EU, has the right to claim the refund of VAT paid on the goods.


More info about coming to Slovenia
More info about taxation of a non-resident

More info about leaving Slovenia

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