The corporate tax rate of 19 % is among the lowest amongst the EU member states, with the effective tax rate after all tax deductions being much lower.

Corporate income tax base can be reduced on:

1. The amount invested in R&D (100%) can be claimed for tax reduction up to 63 % of the pre-tax profit in the first year, the remaining difference can be claimed over the next 5 years. Qualifying expenditures: Labour cost in R&D, purchase of equipment for R&D, purchase of R&D services.
2. The amount invested in equipment and intangible long-term assets (40%) can be claimed for tax reduction up to 63 % of the pre-tax profit in the first year, the remaining difference can be claimed over the next 5 years. Qualifying expenditures: Machinery and equipment, and intangible assets (computer equipment and motor vehicles are qualifying expenditures; excluded are furniture and office equipment;). Payments made under finance lease contracts are qualifying costs.
3. A taxpayer may also reduce the tax base by employing certain employee profiles: check for details in Corporate Income Tax

Municipalities may offer different types of incentives, that are negotiated on a case-by-case basis. These incentives may include easy access to industrial sites, utility connections and holidays from local taxes.

The Employment Service of Slovenia carries out a series of measures to encourage employment through which it advises and 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.

Please contact us for a list of current tenders for companies

1. Grants for projects in the value of at least EUR 0.5 / 1m – 12 million
2. Grants for projects in the value of more than EUR 12 / 3 / 3 million
3. Strategic investments:

• in the processing and service industry the value of the investment must reach at least EUR 40 million and create at least 400 new jobs, or
• in the R&D industry the value of the investment must reach at least EUR 20 million and create 200 new jobs.

For detailed information on grant requirements, please get in touch with us.