Zneski za odmero davka od premoženja, določeni v 159. členu Zakona o davkih občanov (Uradni list SRS, št. 36/88 in 8/89 ter Uradni list RS, št. 48/90, 8/91, 14/92 – ZOMZO, 7/93, 18/96 – ZDavP, 91/98 – ZDavP-C, 1/99 – ZNIDC, 117/06 – ZDVP, 117/06 – ZDDD, 24/08 – ZDDKIS, 101/13 – ZDavNepr in 22/14 – odl. US), se valorizirajo tako, da za leto 2020 znašajo za:
a)
stavbe
|
Od vrednosti €
|
Znaša davek
|
|||||
|
nad
|
do
|
€
|
%
|
€
|
||
|
8.749,13
|
0,10
|
|||||
|
8.749,13
|
48.606,27
|
8,75
|
+
|
0,20
|
nad
|
8.749,13
|
|
48.606,27
|
97.212,51
|
88,46
|
+
|
0,30
|
nad
|
48.606,27
|
|
97.212,51
|
145.818,80
|
234,28
|
+
|
0,45
|
nad
|
97.212,51
|
|
145.818,80
|
194.425,06
|
453,01
|
+
|
0,65
|
nad
|
145.818,80
|
|
194.425,06
|
250.669,43
|
768,95
|
+
|
0,85
|
nad
|
194.425,06
|
|
250.669,43
|
1.247,03
|
+
|
1,00
|
nad
|
250.669,43
|
|
b)
prostore za počitek in rekreacijo
|
Od vrednosti €
|
Znaša davek
|
|||||
|
nad
|
do
|
€
|
%
|
€
|
||
|
8.749,13
|
0,20
|
|||||
|
8.749,13
|
48.606,27
|
17,50
|
+
|
0,40
|
nad
|
8.749,13
|
|
48.606,27
|
97.212,51
|
176,93
|
+
|
0,60
|
nad
|
48.606,27
|
|
97.212,51
|
145.818,80
|
468,56
|
+
|
0,80
|
nad
|
97.212,51
|
|
145.818,80
|
194.425,06
|
857,41
|
+
|
1,00
|
nad
|
145.818,80
|
|
194.425,06
|
250.669,43
|
1.343,48
|
+
|
1,25
|
nad
|
194.425,06
|
|
250.669,43
|
2.046,53
|
+
|
1,50
|
nad
|
250.669,43
|
|
c)
poslovne prostore
|
Od vrednosti €
|
Znaša davek
|
|||||
|
nad
|
do
|
€
|
%
|
€
|
||
|
8.749,13
|
0,15
|
|||||
|
8.749,13
|
48.606,27
|
13,12
|
+
|
0,35
|
nad
|
8.749,13
|
|
48.606,27
|
97.212,51
|
152,62
|
+
|
0,55
|
nad
|
48.606,27
|
|
97.212,51
|
145.818,80
|
419,96
|
+
|
0,75
|
nad
|
97.212,51
|
|
145.818,80
|
194.425,06
|
784,51
|
+
|
1,00
|
nad
|
145.818,80
|
|
194.425,06
|
|
1.270,57
|
+
|
1,25
|
nad
|
194.425,06
|