InvestSlovenia

FISCAL INCENTIVES

Corporate Tax

General corporate tax rate is set at 22% of taxable base in 2008, in 2009 it will be set at 21%, and from 2010 on at 20%.

Corporate income tax by country, 2007

Source: IMD - World Competitiveness Yearbook

Tax Reliefs for Investment

A taxpayer may reduce the tax base in some cases (see

Corporate Income Tax, tax reliefs, witholding tax etc. PDF).

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

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.