8. člen
(davčne stopnje)
Davčne stopnje so različne glede na dedne redove, in sicer veljajo za:
a) II. dedni red (starši, bratje, sestre in njihovi potomci)
+-----------------+---------------------------+
| Od vrednosti € | Znaša davek: |
+-------+---------+-------+--+---+----+-------+
| nad | do | € | | % | | € |
+-------+---------+-------+--+---+----+-------+
| | 10.000| | | 5| | |
+-------+---------+-------+--+---+----+-------+
| 10.000| 50.000| 500|+ | 6| nad| 10.000|
+-------+---------+-------+--+---+----+-------+
| 50.000| 100.000| 2.900|+ | 7| nad| 50.000|
+-------+---------+-------+--+---+----+-------+
|100.000| 200.000| 6.400|+ | 8| nad|100.000|
+-------+---------+-------+--+---+----+-------+
|200.000| 300.000| 14.400|+ | 10| nad|200.000|
+-------+---------+-------+--+---+----+-------+
|300.000| 400.000| 24.400|+ | 12| nad|300.000|
+-------+---------+-------+--+---+----+-------+
|400.000| | 36.400|+ | 14| nad|400.000|
+-------+---------+-------+--+---+----+-------+
b) III. dedni red (dedi in babice)
+-----------------+---------------------------+
| Od vrednosti € | Znaša davek: |
+-------+---------+-------+--+---+----+-------+
| nad | do | € | | % | | € |
+-------+---------+-------+--+---+----+-------+
| | 10.000| | | 8| | |
+-------+---------+-------+--+---+----+-------+
| 10.000| 50.000| 800|+ | 9| nad| 10.000|
+-------+---------+-------+--+---+----+-------+
| 50.000| 100.000| 4.400|+ | 10| nad| 50.000|
+-------+---------+-------+--+---+----+-------+
|100.000| 200.000| 9.400|+ | 11| nad|100.000|
+-------+---------+-------+--+---+----+-------+
|200.000| 300.000| 20.400|+ | 13| nad|200.000|
+-------+---------+-------+--+---+----+-------+
|300.000| 400.000| 33.400|+ | 15| nad|300.000|
+-------+---------+-------+--+---+----+-------+
|400.000| | 48.400|+ | 17| nad|400.000|
+-------+---------+-------+--+---+----+-------+
c) vse druge osebe
+-----------------+----------------------------+
| Od vrednosti € | Znaša davek: |
+-------+---------+-------+---+---+----+-------+
| nad | do | € | | % | | € |
+-------+---------+-------+---+---+----+-------+
| | 10.000| | | 12| | |
+-------+---------+-------+---+---+----+-------+
| 10.000| 50.000| 1.200| + | 16| nad| 10.000|
+-------+---------+-------+---+---+----+-------+
| 50.000| 100.000| 7.600| + | 20| nad| 50.000|
+-------+---------+-------+---+---+----+-------+
|100.000| 200.000| 17.600| + | 25| nad|100.000|
+-------+---------+-------+---+---+----+-------+
|200.000| 300.000| 42.600| + | 30| nad|200.000|
+-------+---------+-------+---+---+----+-------+
|300.000| 400.000| 72.600| + | 35| nad|300.000|
+-------+---------+-------+---+---+----+-------+
|400.000| |107.600| + | 39| nad|400.000|
+-------+---------+-------+---+---+----+-------+
+-----------------+---------------------------+
| Od vrednosti € | Znaša davek: |
+-------+---------+-------+--+---+----+-------+
| nad | do | € | | % | | € |
+-------+---------+-------+--+---+----+-------+
| | 10.000| | | 5| | |
+-------+---------+-------+--+---+----+-------+
| 10.000| 50.000| 500|+ | 6| nad| 10.000|
+-------+---------+-------+--+---+----+-------+
| 50.000| 100.000| 2.900|+ | 7| nad| 50.000|
+-------+---------+-------+--+---+----+-------+
|100.000| 200.000| 6.400|+ | 8| nad|100.000|
+-------+---------+-------+--+---+----+-------+
|200.000| 300.000| 14.400|+ | 10| nad|200.000|
+-------+---------+-------+--+---+----+-------+
|300.000| 400.000| 24.400|+ | 12| nad|300.000|
+-------+---------+-------+--+---+----+-------+
|400.000| | 36.400|+ | 14| nad|400.000|
+-------+---------+-------+--+---+----+-------+
b) III. dedni red (dedi in babice)
+-----------------+---------------------------+
| Od vrednosti € | Znaša davek: |
+-------+---------+-------+--+---+----+-------+
| nad | do | € | | % | | € |
+-------+---------+-------+--+---+----+-------+
| | 10.000| | | 8| | |
+-------+---------+-------+--+---+----+-------+
| 10.000| 50.000| 800|+ | 9| nad| 10.000|
+-------+---------+-------+--+---+----+-------+
| 50.000| 100.000| 4.400|+ | 10| nad| 50.000|
+-------+---------+-------+--+---+----+-------+
|100.000| 200.000| 9.400|+ | 11| nad|100.000|
+-------+---------+-------+--+---+----+-------+
|200.000| 300.000| 20.400|+ | 13| nad|200.000|
+-------+---------+-------+--+---+----+-------+
|300.000| 400.000| 33.400|+ | 15| nad|300.000|
+-------+---------+-------+--+---+----+-------+
|400.000| | 48.400|+ | 17| nad|400.000|
+-------+---------+-------+--+---+----+-------+
c) vse druge osebe
+-----------------+----------------------------+
| Od vrednosti € | Znaša davek: |
+-------+---------+-------+---+---+----+-------+
| nad | do | € | | % | | € |
+-------+---------+-------+---+---+----+-------+
| | 10.000| | | 12| | |
+-------+---------+-------+---+---+----+-------+
| 10.000| 50.000| 1.200| + | 16| nad| 10.000|
+-------+---------+-------+---+---+----+-------+
| 50.000| 100.000| 7.600| + | 20| nad| 50.000|
+-------+---------+-------+---+---+----+-------+
|100.000| 200.000| 17.600| + | 25| nad|100.000|
+-------+---------+-------+---+---+----+-------+
|200.000| 300.000| 42.600| + | 30| nad|200.000|
+-------+---------+-------+---+---+----+-------+
|300.000| 400.000| 72.600| + | 35| nad|300.000|
+-------+---------+-------+---+---+----+-------+
|400.000| |107.600| + | 39| nad|400.000|
+-------+---------+-------+---+---+----+-------+