The land use charge — known in Slovenia as NUSZ (Nadomestilo za uporabo stavbnega zemljišča) — is one of those costs that often goes unnoticed when budgeting for commercial premises. Although it is a mandatory public levy, businesses frequently encounter it for the first time only after signing a lease. For larger commercial spaces — offices, retail units, warehouses, or production facilities — it can represent a significant portion of the total occupancy cost.
Understanding who is liable to pay it, how it is calculated, and how it affects total lease costs is therefore important both for property owners and for businesses looking for new commercial premises.
What is NUSZ?
NUSZ is a public levy paid by the direct user of a property. This means the liable party is typically the person or company that actually occupies the premises — in other words, usually the tenant.
The amount of NUSZ is set by each municipality through its own local decree. There is therefore no uniform figure for Slovenia as a whole. Annual assessment notices are issued by the Financial Administration of the Republic of Slovenia (FURS) based on data maintained in municipal registers.
For businesses leasing commercial space, NUSZ is one of the costs that must be factored into any realistic assessment of what a location will actually cost.
How is NUSZ calculated for commercial premises?
The calculation of NUSZ is based on a points system defined by each municipality's local decree. The following factors are typically taken into account:
- the floor area of the property,
- the designated use of the space,
- the location within the municipality,
- the level of utility infrastructure serving the land.
Commercial premises are generally placed in higher categories than residential properties, on the basis that they generate a greater burden on the local infrastructure and environment.
Location also has a significant effect on the charge. Commercial space in central Ljubljana or in a well-developed business district will typically attract a higher NUSZ than comparable premises in a less developed area.
Because each municipality applies its own criteria, it is advisable to check the actual NUSZ for a specific property before signing a lease.
Who pays NUSZ when leasing commercial premises?
There is a common misconception that NUSZ is always the landlord's responsibility. Under Slovenian law, the liable party is the direct user of the property, which in practice usually means the tenant.
However, the way the charge is handled in practice depends on the lease agreement. Two models are most commonly used:
1. The tenant pays NUSZ directly
The tenant receives the assessment notice and settles the liability themselves.
2. NUSZ is passed on to the tenant through service charges
The landlord includes the charge in the operating costs or invoices it to the tenant separately.
Regardless of the model used, it is important that responsibility is clearly defined in the lease. Ambiguous provisions can easily become a source of dispute between landlord and tenant.
When negotiating a commercial lease, we recommend that businesses always check all additional costs alongside the rent: NUSZ, building management, utilities, maintenance, and other operating charges.
What to check before signing a lease?
Before committing to new commercial premises, it is advisable to verify:
- who is liable to pay NUSZ,
- the amount on the most recent assessment notice for that specific property,
- whether NUSZ is already included in the service charges,
- whether the recorded floor area and use category match the actual situation,
- what the total monthly cost of occupying the space will be.
When choosing commercial premises, rent is only one piece of the picture. What matters is the total cost of occupancy.
Can an exemption from NUSZ be claimed?
In certain circumstances it is possible to claim an exemption from NUSZ.
The most common example is an exemption for newly built properties, where the municipality may grant relief for a period of up to five years. Exemptions are not automatic — an application must be submitted to the relevant municipality.
In addition to new buildings, local decrees may provide for other specific exemption cases, so it is always worth checking the rules of the individual municipality concerned.
How does NUSZ affect the decision when leasing commercial space?
When choosing a business location, companies tend to focus primarily on the rent. However, differences in additional costs can have a material effect on the final decision.
For example:
- premises with a lower rent but high service charges,
- an older building with higher maintenance costs, or
- a location with a higher NUSZ,
can in practice mean a greater monthly outlay than a slightly more expensive but more cost-efficient space.
When searching for commercial premises, we therefore recommend comparing the total occupancy cost rather than the headline rent alone.
The most common mistakes around NUSZ
Experience from advising businesses on commercial leases shows that most problems arise from:
- costs being poorly or ambiguously defined in the lease,
- not knowing the NUSZ amount before signing,
- discrepancies between the actual and the registered floor area,
- underestimating the significance of additional costs.
For larger commercial premises, even small differences in cost per square metre can have a considerable impact on long-term operating expenses.
Conclusion: NUSZ is a meaningful part of the cost of commercial property
NUSZ is not merely an administrative formality — it is an important element in assessing the true cost of commercial premises.
For property owners, it is essential to have clearly structured contractual arrangements with tenants. For businesses, it is equally important to understand all the costs a space will actually entail before signing a lease.
When choosing a business location, the right decision is always one based on the full picture — location, quality of space, costs, and long-term business value.
HOOF – expert support for commercial leasing
At HOOF, we help businesses find and lease commercial premises and guide them through the entire decision-making process — from needs analysis and location comparison to negotiations with landlords and review of key lease terms.
Our goal is not simply to find a space, but to help businesses make a better real estate decision.
Looking for commercial premises, or want to check whether your current lease costs are competitive? Contact HOOF.