Smanjenje poreza na stanovanje - smisleno, ali ne i spasljivo

The Gospodarski krog, which connects 17 key economic and agricultural organizations in Slovenia, supports lowering the tax rate on long-term rental income from real estate properties from the current 25 percent to 15 percent, and further to five percent for young individuals and families. The group emphasizes that this proposed tax relief is not a gift to property owners but rather a correction to a flawed system that currently treats long-term rentals less favorably than other forms of property use. According to the group, the existing tax structure sends a message to property owners: if they direct their property toward short-term rentals or even choose not to rent it out at all, they will be in a more favorable financial or legal position compared to those who rent long-term and officially report their income. The Gospodarski krog highlights that one of the main issues has been the incorrect tax incentives. While long-term rental income is taxed at 25 percent, short-term tourist rentals, when conducted as a business with normalized expenses, can be significantly more tax-friendly. This discrepancy creates a disincentive for long-term rentals and encourages informal, unregistered arrangements. The group argues that such a setup reduces the supply of long-term rental units. Approximately 74 percent of Slovenian residents live in owned homes, while only around nine percent reside in rented housing. Estimates of vacant apartments range between 90,000 and 170,000, with over 20,000 located in urban municipalities. Although not all of these are suitable for habitation or in prime locations, the numbers suggest untapped potential, especially in areas with high demand. According to the Gospodarski krog, the proposed lower tax rate could increase the incentive for property owners to formally register their rental agreements and move away from informal practices. They argue that this would improve transparency in the rental market and potentially reduce the number of unregistered rentals, thereby increasing state revenue through proper taxation. However, the group stresses that reducing the tax burden alone is insufficient. Without new construction and activation of vacant units, the challenges of housing affordability and access will persist. The Gospodarski krog points to data from the Institute Razvojnik, which shows that between 2015 and 2024, prices for residential real estate in Slovenia rose by 109 percent, rents increased by 74 percent, wages grew by 59 percent, and inflation reached 31 percent. These figures indicate that housing has become increasingly unaffordable, particularly for younger generations. Around 60 percent of individuals aged 18 to 34 still live with their parents, influencing their decisions regarding family planning and housing. The country’s investment in residential real estate stands at approximately 2.5 percent of GDP, placing Slovenia among the lowest in the EU for residential investment intensity. The group underscores that while the proposed tax changes are a necessary step, they must be accompanied by measures to increase the availability of affordable housing. Greater legal protection for both landlords and tenants is essential, as well as accelerated construction of larger, organized residential complexes, student dormitories, and assisted living units. Standardized rental contracts, clear rules for termination periods, rent adjustments, and mandatory digital records of rental agreements are also needed. Additionally, faster processing of typical rental disputes is crucial to ensure fair treatment for both parties. The Gospodarski krog advocates for a comprehensive approach that includes both fiscal reforms and structural improvements in the housing sector. They emphasize that without addressing the root causes of housing shortages and affordability crises, the proposed tax reductions will have limited impact. The group calls for urgent action to boost housing supply, enhance legal protections, and promote sustainable development in residential areas. By doing so, Slovenia can create a more equitable and functional housing market that meets the needs of its growing population.