Depreciation Allowances

01/25/12

Depreciation Allowances

The depreciation allowance on buildings and equipment is quite favourable. Depreciation and amortization may not exceed the level arrived at using straight-line depreciation and the maximum annual depreciation rates shown in table.

 

Maximum annual depreciation rates (%)

Depreciation category

2010

Building projects

3 (including investment 

real properties) 

Parts of building facilities and parts of

investment real properties

6

Equipment, vehicles and machinery

20

Computers and computr equipment

50 (computer equipment, software and hardware)

Long-term plantations

10

Breeding and working herds

20

Equipment and parts of equipment for

research activities

33.3

Other investments

10

Source: Republic of Slovenia, National Assembly; Corporation Tax Act