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 category2010
Building projects

3 (including investment 

real properties) 

Parts of building facilities and parts of

investment real properties

6
Equipment, vehicles and machinery20
Computers and computr equipment50 (computer equipment, software and hardware)
Long-term plantations10
Breeding and working herds20

Equipment and parts of equipment for

research activities

33.3
Other investments10

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