Capital Gains Tax in Slovenia: rates, FIFO method and deadlines

Who has to file?

Anyone who is a Slovenian tax residentand sold shares, ETFs or similar securities during the year — including through foreign brokers such as Trading212, Interactive Brokers, Revolut or eToro. Residency generally follows from having your permanent home or centre of vital interests in Slovenia, or spending 183+ days per year there. Slovenia receives foreign account data automatically through the CRS exchange, so “the tax office won't know” is not a strategy.

What is taxed and how much?

The taxable gain is the difference between the disposal value and the acquisition value, reduced by normalized costs of 1% of each (these replace actual broker fees). The tax rate under the Personal Income Tax Act (ZDoh-2) depends on how long you held the security: 25% up to 5 years, 20% after 5, 15% after 10 and 0% after 15 years. The tax is final — gains are not pooled with your other income.

FIFO is mandatory

When you bought the same security multiple times, Slovenian law (Article 97 of ZDoh-2) requires the first-in, first-out method: every sale is matched against your oldest purchases. You cannot choose average cost or specific lots. All amounts must be converted to EUR using the ECB reference rate for each trade date.

Losses and the 30-day wash-sale rule

Losses offset gains within the same year — but a loss is not recognizedif you bought the same security within 30 days before or after the sale (navidezna odsvojitev, “fictitious disposal”).

Deadlines and forms

The return for the previous calendar year is due by 28 February: capital gains go on form Doh-KDVP, dividends on Doh-Div (25%, foreign withholding tax is credited), interest on Doh-Obr and derivatives/CFDs on D-IFI. Filing is done through the state portal eDavki. Missed the deadline? A samoprijava (voluntary self-disclosure) lets you file late with interest but no fine.

How to file without typing hundreds of trades

eDavki officially supports importing the whole return as an XML file. DavekNaDobiček converts your broker's CSV statement into that XML: FIFO matching, ECB conversion and normalized costs are computed automatically, files are validated against the official FURS schemas, and you review everything before submitting. It is free during early access. The interface is in Slovenian, but the flow is four steps: upload CSV → review the calculation → download XML → import into eDavki.