The Slovenian government has approved a draft Spatial Planning Act, which introduces a new annual tax on unused, fully serviced building land, starting in 2027. If passed by parliament, the tax will amount to €0.30 per square meter of undeveloped building land.
The tax will apply to owners of undeveloped building plots that meet the following criteria:
The land is located within a designated building area in the municipal spatial plan.
It is fully equipped with public infrastructure (e.g. water, sewage, access roads).
No valid building permit has been obtained.
The parcel meets the minimum size required for construction as defined in local regulations.
The tax will be assessed automatically by the municipality through a formal decision and will be payable annually. For example, for a 400 m² plot, the annual tax would be €120.
The tax will become mandatory after 2026, following the establishment of a national building land registry. However, each municipality must first adopt an official decree to define the areas where the tax will apply.
Municipalities will base these decisions on:
Local development priorities,
The availability and use of building land,
The presence of public infrastructure with no construction activity.
Owners of land outside designated building areas,
Land owned by municipalities,
Landowners who have obtained a valid building permit.
If you own undeveloped, fully serviced building land without plans for construction, this new tax may affect your future costs. Now is the time to consider:
Selling the land before the tax takes effect,
Initiating construction if you have long-term plans,
Transferring the land to an investor who can develop it efficiently.
This measure could lead to increased supply of land for development, as owners will seek to avoid recurring tax obligations.
Another key provision in the draft law is that all developers of public rental housing, not just municipal housing funds, will be exempt from paying infrastructure contributions. This includes national institutions such as the Housing Fund of the Republic of Slovenia, facilitating cheaper and faster public housing projects.
Municipal and national spatial plans will be revised faster – in 1 to 2 years instead of several.
A new category, “minor changes”, allows for simplified approvals for developments under 5,000 m² or affecting less than 30% of a settlement.
Infrastructure contributions must be paid before a building permit is issued.
If regulatory authorities (e.g. water, culture, environment) fail to respond within 30 days, their opinion is considered approved by default.
Source: https://www.finance.si/pozor-prihaja-davek-taksa-na-neizkoiscena-stavbna-zemljisca/a/9035830
