21.04.2011

Corporate Tax

General corporate tax rate in Slovenia is set at 20% of taxable base in 2010

 

Corporate income tax by country, 2009

Source: OECD, 2010
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Tax Reliefs for Investment

  • a deduction from the tax base of 20% of the investment in research and development
  • the amount of the additional deduction may be increased to 30-40% depending on the regional relief scheme

  

A taxpayer may reduce the tax base in some cases (see  Corporate Income Tax (68 KB)).

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Depreciation Allowance

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

 

 

Maximum annual depreciation rates (%)

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

A taxpayer may carry forward the loss incurred in one accounting period by reducing the tax base for the following seven years, but only up to the amount of the tax base for the fiscal period.

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