As every year, all tax payers, natural persons, who in 2015 rented out movable or immovable property to other natural persons or foreign legal entities in and outside the Republic of Slovenia, must declare the income they have achieved to the financial administration by January 15, 2016. This is income from renting out property, which taxpayers do notachieve as part of their activities.
The announcement is submitted on the prescribed form in person or by post. The declaration can also be submitted electronically via the eDavki system.
Income from property rental income is assessed at a rate of 25% of the tax
basis, where the tax base is the income achieved from renting out the property, reduced by 10% of the normalized costs or the actual costs of maintaining the property, which maintains the useful value of the property, if rental property is paid by the lessor himself.
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