Taxes and Real Estate

What taxes does one need to pay when selling a property?



Real estate transfer tax – DPN

The seller must file a form called "Real estate transfer tax return" with the tax office in the territory of which the real property is located within 15 days of the conclusion of the agreement.

For every successful transaction of real estate the seller is obliged to pay a 2% tax of the tax base (selling price). The taxation becomes obligatory when the contract is signed. 


You sell the property for 200.000,00 EUR, the tax (DPN) is 2% of the value. When selling you will have to pay 4.000,00 EUR of sales tax.

200.000,00 x 0,02 = 4.000,00 EUR 


Capital gains tax (change in the year 2022!)

The tax base is calculated as a difference between the selling price and acquisition value (inheritance, buying...). The tax rate on which the difference (tax base) is taxed, is different depending on the years of ownership:

Up to 5 years - 25%

From 5 to 10 years - 20%

From 10 to 15 years - 15%

After 15 years - 0%

You can see that after 15 years of ownership there is no tax on capital gains, as well as if the owner (seller) has his permanent residence and lives in the property for at least 3 years. 


You bought a house for 100.000,00 EUR in the year 2019, and sold it for 150.000,00 EUR in the year 2022. With selling the property you earned 50.000,00 EUR on which you will have to pay capital gains tax. Because you acquired the house in the year 2019, you own it now for 3 years (that is less than 5 years), which means the tax rate will be 25% or 12.500,00 EUR.

The tax is calculated simply:

150.000,00 (price for which you sold the property) - 100.000,00 (purchase price of the house) = 50.000,00 (tax base)

The tax base is then reduced for the sales tax 2% DNP, and 1% of normalised expenses - but for the purpose of explaining the concept we will leave it simplified.

50.000,00 EUR (tax base) x 0,25 (tax rate) = 12.500,00 EUR

150.000,00 (odsvojitev oz. prodaja) - 100.000,00 (pridobitev oz. nakup) = 50.000,00 (osnova) 


Our real estate agency Makler Bled d.o.o. always helps our clients in doing the tax obligations correctly and optimally - in order that all transactions made through us are correct and therefore keep our clients happy and satisfied with our service. 

Latest news

We moved to a new location!

Ljubljanska cesta 27, 4260 Bled - INFOCENTER TRIGLAVSKA ROŽA / TNP (1st floor)

Read more

Welcome to our new website

We hope you enjoy it and find something suitable for you.

Read more

This site uses cookies for better performance and user experience. Do you agree to use of cookies?

Find out more

Cookies on our web page

What is Cookie?

A cookie is a small piece of data sent from a website and stored in a user's web browse while a user is browsing a website. When the user browses the same website in the future, the data stored in the cookie can be retrieved by the website to notify the website of the user's previous activity

How do we use cookies?

A visit to a this page could generate the following types of cookie.

Strictly necessary cookies

These cookies are essential in order to enable you to move around the website and use its features, such as accessing secure areas of the website. Without these cookies services you have asked for, like shopping baskets or e-billing, cannot be provided.

2. Performance cookies

These cookies collect information about how visitors use a website, for instance which pages visitors go to most often, and if they get error messages from web pages. These cookies don’t collect information that identifies a visitor. All information these cookies collect is aggregated and therefore anonymous. It is only used to improve how a website works.

3. Functionality cookies

These cookies allow the website to remember choices you make (such as your user name, language or the region you are in) and provide enhanced, more personal features. For instance, a website may be able to provide you with local weather reports or traffic news by storing in a cookie the region in which you are currently located. These cookies can also be used to remember changes you have made to text size, fonts and other parts of web pages that you can customise. They may also be used to provide services you have asked for such as watching a video or commenting on a blog. The information these cookies collect may be anonymised and they cannot track your browsing activity on other websites.

4. Targeting and advertising cookies

These cookies are used to deliver adverts more relevant to you and your interests They are also used to limit
the number of times you see an advertisement as well as help measure the effectiveness of the advertising campaign. They are usually placed by advertising networks with the website operator’s permission. They remember that you have visited a website and this information is shared with other organisations such as advertisers. Quite often targeting or advertising cookies will be linked to site functionality provided by the other organisation.

Cookie management

Cookies can be managed via the web browser settings. Please, see you browser help how to manage cookies.

On this site you can always turn cookies on/off on menu item “Cookie Management”.

Website management

This website is managed by:

Makler Bled