Slovenia: Personal Taxation
Tax is payable at 2% of the selling price of property where the title of the property is transferred. The seller and the buyer can agree between them who will assume the tax liability. There are certain exceptions to this tax, such as the sale of property to diplomats (foreign embassy employees) and where any reciprocal tax treaty is in force.
Property tax is payable on buildings. The tax rate is based on the value of the property and ranges from 0.10% to 1%. Rates for properties used for business or recreational purposes are higher, at up to 1.5% of value.