The 15% rent tax has not taken effect: referendum on December 6
The ZIURS law (adopted on May 11, 2026) cuts the rent tax from 25 to 15%, and to 5% for long-term letting to young families, retroactively from 2026. After a Constitutional Court decision and the collection of 42,694 signatures, the National Assembly on October 16, 2026 called a referendum for December 6, 2026 on whether the law should take effect. Rent is currently taxed at 25%. Gains: 25% up to 5 years, 20% up to 10, 15% up to 15, 0 after 15 years; deposit interest 25%, up to EUR 1,000 in EU banks tax-free.
What this changes in the calculation
Rent in Slovenia is taxed at 25% for now.