La creazione di un clima che stimoli gli investimenti rappresenta una sfida per lo sviluppo economico della Slovenia.
I fondi di promozione sono una caratteristica comune degli stati membri dell'UE e, insieme ad un adeguato quadro legislativo e ad uno scenario macroeconomico stabile, rappresentano da sempre uno strumento della politica regionale. Per gli investitori esteri è stato ideato un sistema di incentivi, con l'obiettivo di imprimere un'accelerazione allo sviluppo economico della Slovenia.
Vengono promossi i progetti d’investimento, che contribuiscono alla creazione di nuovi posti di lavoro, per il trasferimento di nuove tecnologie e know-how e che portano a opportunità di outsourcing, nonché alla collaborazione tra aziende locali e straniere.
Questi strumenti di politica attiva del governo per gli investimenti sono rivolti anche agli investitori stranieri, che già operano in Slovenia, e quindi con lo scopo di espandere e rivalutare anche le loro capacità. Il bilancio di successo della Slovenia mostra chiaramente che gli investitori stranieri hanno scoperto la giusta miscela di qualità e intendono restare in questo paese sfruttando ogni nuova possibilità d’espansione.
Informazioni sono disponibili solo in lingua inglese.
General corporate tax rate has been set at 19% of taxable base.
Corporate income tax by country, 2015
Tax Reliefs for Investment
Corporate income tax base can be reduced by:
- either 40% of the amount invested in plant and equipment and/or intangible assets
A taxpayer may carry forward the unused portions of allowance over the next five tax years after the investment, but not exceeding the tax base.
- or 100% of the amount invested in R&D (only up to the taxable base)
A taxpayer may reduce the tax base in some cases: see Corporate Income Tax.
Loss Carried Forward
A taxpayer may carry forward the loss incurred in one accounting period by reducing the tax base but only up to the amount of the tax base for the fiscal period.
The depreciation allowance on buildings and equipment is quite favourable. Depreciation and amortization may not exceed the level arrived at using straight-line depreciation.
Read about maximum annual depreciation rates.
Regional aid map 2015-2020
The amount of financial incentives:
1. In the area “a” of regional aid map is not more than:
- 25 % of the eligible costs for large enterprises,
- 35 % of the eligible costs for medium-sized enterprises, and
- 45 % of the eligible costs for small-sized enterprises.
2. In the area “c” of regional aid map the amount of financial incentives is not more than:
- 15 % of the eligible costs until 31 December 2017 and 10 % from 1 January 2018 onward for large enterprises,
- 25 % of the eligible costs until 31 December 2017 and 20 % from 1 January 2018 onward for medium-sized enterprises,
- 35 % of the eligible costs until 31 December 2017 and 30 % from 1 January 2018 onward.
List of current tenders for companies (registered in Slovenia)
Only open tenders (still have open date for submitting the projects) are listed. Invest Slovenia Team updates the list once a month.
The Employment Service of Slovenia carries out a series of measures for encouraging employment through which it advises and finally supports employers that employ new workers.
Employers who intend to hire unemployed persons may apply for free training and retraining provided by local employment offices throughout Slovenia.
Regional development support programs for disadvantaged regions
What started as a financial crisis has turned into a manufacturing recession in some parts of the country and even as banks and the housing market are stabilizing, unemployment figures show how hard the manufacturing centers have been hit.
As company restructuring continues, the government has assigned a special status to four administrative regions where unemployment has hit hardest, so that they may benefit from the temporary development support measures. The idea is to equip viable enterprises with the necessary skills to get a foothold in international markets. Exports have been a leader out of the economic crises also in the past and by participating in global value chains, enterprises from these parts of the country will be able to build on their resources and knowledge and experience of their people.
Overview of development measures
|2016 - 2018|
|Corporation tax relief||70% of the invested amount for new start-up investments in plant and equipment, and in intangible assets|
|Corporation tax relief for employment||a tax base reduced by up to 70% of expense for a disadvantaged* employee (for at least 12 months employment)|
|Refund of social security contributions paid by the employer||16.1% of the gross wage of previous unemployed person|
* Volnerable target group: long-term unemployment, unemployed without vocational education, the elderly, disabled, first time job seekers.
Municipalities may offer different forms of incentives, which are negotiated on a case-by-case basis. These incentives may include easy access to industrial sites, utility connections and holidays from local taxes.