Compensation for the use of building land - BAZA realestate

Compensation for the use of building land


A tax or compensation for the use of building land (in Slovenian abbreviated as NUSZ) is paid for the use of building land. The person liable for payment is the direct user of the land, the building or part of the building. This can be the owner, tenant or holder of the housing right.

The municipality determines the areas for which compensation for the use of building land is paid. Compensation is paid for the use of developed or vacant building land. The amount of the compensation depends on the area of ​​the land and the value of the point in each municipality. In the case of vacant building land, the compensation is paid from the surface of the vacant building land, which is designated for building according to the spatial plan. In the case of developed building land, compensation is paid based on the residential or commercial area.

Municipal ordinance determine the criteria for determining the amount of compensation (point value). Therefore, the criteria and consequently the assessment of NUSZ differ from municipality to municipality.


Municipal ordinance also determine the criteria for full or partial exemption from the payment of compensation. At the taxpayer’s request, the NUSZ payment is waived for a period of five years if the owner bought a new apartment or built the family residential house. Certain exemptions are also possible for citizens with lower incomes.

Assessment of NUSZ

Immediately upon acquisition (purchase) of real estate, the taxpayer receives a notification from the financial administration about the obligation to pay NUSZ. The taxpayer does not need to submit any declaration. The municipality where the real estate is located provides the financial administration with the data necessary for the assessment of the NUSZ.

The financial administration ex officio performs the assessment and collects the duties. The collected duties belong to the municipality where the property is located. The financial administration issues an assessment on the basis of a municipal ordinance and in accordance with the point value valid on the first day of the year.

If during the year the person liable to pay NUSZ changes, the taxpayer to whom the decision was issued has the right, within 15 days after the change, to request that the decision be changed in such a way that his obligation is reduced and the new taxpayer is assessed the appropriate amount of NUSZ.


The person responsible for paying NUSZ is the direct user of the property. Therefore, it is necessary to notify the municipality of a change of ownership, and it is also necessary to notify who the direct user is, if it is not the owner. Only in this way will the municipality be able to provide the correct data to the financial administration.