Research and development tax incentive
- Name of the instrument - Local language
- Davčna olajšava za vlaganja v raziskave in razvoj
- Name of the instrument - English translation
- Research and development tax incentive
- Country
- Slovenia
- Type of instrument
- Tax incentive for companies
- Type of entry
- Single instrument
- Short description
Companies can deduct costs for R&D activities including education and training costs from their taxable profits.
- Short description of the related instruments
nap
- Level of operation
- National
- Name of a part of the country
- nap
- Name of the region (for regional instruments)
- nap
- Name of the sector (for sectoral instruments)
- nap
- Relevance
- Key scheme
- Legal basis
Zakon 117/06 Zakon o dohodnini (ZDoh-2) - Personal Income Tax Act
Zakon 117/06 Zakon o davku od dohodkov pravnih oseb (ZDDPO-2) - Corporate Income Tax Act- Objective(s) and target(s)
To increase investments in R&D, tranform Slovenian companies, increase the competitiveness.
- Year of implementation
- 2013
- Year of latest amendment
- 2013
- Eligible group(s)
All companies paying CIT
- Group(s) with preferential treatment
None
- Education and training eligible
Education and training within the research and development investment projects
- Source of financing and collection mechanism
State (loss of tax revenue)
company- Financing formula and allocation mechanisms
Reduction of tax base; 100% of education and training costs may be deducted; no maximum amount of deduction defined.
- Eligible costs
Fees and other costs related to education and training
- Frequency of the use
Each year
- Volumes of funding
na
- Beneficiaries/take up
na
- Organisation responsible for monitoring/evaluation
Financial Authority of Slovenia.
- Monitoring/evaluation reports available
na
- Most relevant webpage - in English
- Most relevant webpage - local language
- Sources