Investment taxes in Slovenia, step by step

Luka, 38, lives in Ljubljana. In 2019 he bought fund units for €10,000, and in April 2026 he sells them for €16,000. How much tax does he owe, and what must he file? This lesson uses the 2026 rules for a Slovenian resident. Rules change, so check the tax authority (FURS) for the latest.

The rules in short

Interest, dividends and capital gains are taxed at 25%. This is a final tax, not added to your salary for income tax. The Financial Administration of the Republic of Slovenia (FURS) collects it.

• Gains. Use the holding period: 25% up to 5 completed years, 20% after 5, 15% after 10, and 0% after 15 years (it was 20 years until the end of 2021).
• Costs. The gain is reduced by standardised costs: 1% of the purchase value plus 1% of the sale value, but never more than the gain.
• Losses. A loss on shares or funds reduces gains made in the same year only, with no carry-forward in general. If you buy substantially the same securities within 30 days before or after selling at a loss, the loss is ignored.
• Deposit interest. Interest from banks in Slovenia and other EU countries is reduced by €1,000 a year. Only the excess is taxed at 25%.

What to file, and when

Returns are due by 28 February for the previous year. In 2026 the deadline for the 2025 year was 2 March, because 28 February fell on a Saturday. FURS then issues a decision, and tax paid abroad can be credited.

• Doh-KDVP: gains and losses on securities and fund units, including those through foreign brokers. File it even if you only made a loss.
• Doh-Div: dividends paid directly from abroad, with no Slovenian payer withholding the tax.
• Doh-Obr: interest that was not taxed by a Slovenian payer, such as foreign deposit interest or deposit interest above €1,000 in total.

A message from a foreign platform that your country is “not eligible for a tax report” does not remove your duty.

The individual investment account (INR)

Since 5 March 2026, Slovenians can open an INR, an individual investment account for long-term investing.

• Paying in: up to €20,000 in the year you open it, then up to €5,000 a year. From the following year, up to €5,000 more a year can go into a special part for shares of Slovenian issuers.
• Inside: dividends, interest and gains are not taxed when earned, and there is no yearly return. The provider withholds tax when you withdraw.
• Payout: the return is taxed first, at 15%, as a final tax. A payout beyond the return counts as getting your contributions back.
• 0% tax: on the first payout made at least 15 years after opening, if there was no earlier payout.