Slovenia: when the tax on shares and funds reaches 0%
If you are a Slovenian tax resident and hold shares, fund units or investment coupons as a private person, the tax on a gain falls the longer you hold: 25% at first, 20% after 5 completed years, 15% after 10, and 0% after 15 completed years. When you sell part of a holding, the oldest purchases are deemed sold first (FIFO).
How long to wait: the rate by years of ownership
- 25%up to 5 completed years of ownership
- 20%after 5 completed years of ownership
- 15%after 10 completed years of ownership
- 0%after 15 completed years of ownership
The rate depends on how long you owned the capital you sold, counted in completed years (Income Tax Act, Article 132). The 25% is a final tax: the gain is not added to your other income. The steps are for sales from 1 January 2022; earlier years followed different schedules. Derivatives follow a separate tax that changed from 2026 and are not covered here.
Which purchases are sold first (FIFO)
Slovenian law requires stocks of identical securities, other holdings and investment coupons to be kept first in, first out (Income Tax Act, Article 103). When you sell part of a holding, the oldest purchases are deemed sold first, so their holding period and cost decide the rate and the gain. The law makes exceptions (for example for assets managed for you under a brokerage management contract), so check how your holdings are recorded.
Filing and deadlines
- 28 FebThe previous calendar year’s gains on securities, other holdings and investment coupons are declared in the eDavki declaration (Doh-KDVP). For 2025 sales the date was 2 March 2026, because 28 February fell on a Saturday. For 2026 sales 28 February 2027 is a Sunday, and FURS publishes the exact date in its yearly public call.
- LossThe declaration is required whether the sale produced a gain or a loss, and a loss can reduce the positive base of other disposals in the same declaration.
- OnlineElectronic filing in eDavki is required for more than 10 transactions (purchases in earlier years plus taxable sales in the previous year); up to 10 can be filed on paper at the tax office.
- 30 AprFURS issues the assessment decision (by 30 April, according to its page); the tax is due within 30 days of receiving it.
A late, missing or wrong declaration is an offence (FURS public call).
What this page does not cover
Derivatives (taxed separately), crypto-assets, dividends and interest, holdings in a business, non-residents, relief under double-tax treaties and foreign withholding tax are not covered here.
Sources
Each line says what it supports and the day it was read. Open the page to check the wording yourself.
- FURS: I sold securities, other holdings or investment coupons
Slovenian · 25% base rate, the steps by years of ownership, 28 February, the assessment decision by 30 April, payment within 30 days, a declaration even for a loss (page marked as refreshed 14 April 2025). Read on 11 October 2026.
- FURS: disposal of securities, other holdings or investment coupons (English version)
English · the same rules in English; this version is older than the Slovenian page. Read on 28 September 2026.
- FURS public call to file the declarations for 2025 (deadline 2 March 2026)
Slovenian · the deadline for 2025 sales, electronic filing above ten transactions, the loss rule, the penalty for late or wrong declarations. Read on 11 October 2026.
- Income Tax Act (ZDoh-2) on PISRS: Article 103 (FIFO) and Article 132 (rates)
Slovenian · the statute: 25% final tax, 20% after completed five years, 15% after ten, FIFO for identical capital. Read on 28 September 2026.
- ZDoh-2 Article 132, consolidated text (racunovodstvo.net)
Slovenian · the text of Article 132: 25% final tax, 20% after completed five years, 15% after ten (valid from 11 December 2024; a commercial site, not an official publication). Read on 11 October 2026.
- ZDoh-2 Article 103, consolidated text (racunovodstvo.net)
Slovenian · the FIFO rule for stocks of identical capital, with its exceptions (valid from 11 December 2024; a commercial site, not an official publication). Read on 11 October 2026.
Neighbouring countries
Tax dates of countries close to Slovenia: when the tax year ends and when the return and the tax are due.
General information compiled from the official sources listed below (read 11 October 2026). Not tax advice. Rules change — check with your tax authority.