Corporate income tax is levied on the taxable profit of private companies at a rate of 17% for the year
2015. In the years 2000 2006 there was a tax rate of 25 %. Over the next six years the corporate income
tax rate was gradually reduced (from 25 % in 2006 to 20 % in 2010 and then from 20 to 18 % in 2012)
until it reached the stage of 17 % in the year 2013. A special rate of 0% applies to investment funds,
pension funds and insurance undertakings for pension plans, under certain conditions, as well as to venture
capital companies which were set up by the Venture Capital Companies Act and prepare a separate tax
statement just for that part of their activity. The Bank of Slovenia does not assess and pay corporate
A general research and development (R&D) investment incentive is represented as a deduction from the
tax base of 100% of the amount invested in internal R&D activities and purchase of R&D services, but not
exceeding the amount of the taxable base. There is also a tax incentive a deduction from the tax base of
40% of the amount invested in equipment and intangibles, but only up to the amount of the taxable base.
There are also further general tax incentives under certain conditions for entities that provide work for
employees, trainees or disabled persons, as well as relief for donations and voluntary supplementary
Taxpayers may be taxed optional on a scheduler basis using a lump-sum deduction regime as of 1st of
January 2013. The tax base is determined on the basis of lump-sum costs accounting for 70 % of income.
The tax rate is 17 %. For taxpayers who are determining their tax base by using the lump-sum deduction
regime no tax reliefs can be claimed or tax loss declared. With effect from 1st of January 2015, the upper
-sum costs increased to 80 % of
Corporate income tax is payable for the tax period corresponding to the calendar year; however, corporate
taxpayers may choose their tax period to be the same as their business year, which does not necessarily
equal the calendar year. In that case the taxpayer must notify the tax authority of its choice and keep in
mind that the tax period chosen may not exceed a period of 12 months. The taxpayer may not change the
tax period for three years.