Depreciation Allowances

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 in 2016

Depreciation category%
Building projects3
(including investment real properties)

Parts of building facilities and parts of investment real properties

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 activities33.3
Other investments10

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