Tax allowance for practical part of vocational education and traning
- Name of the instrument - Local language
- Olajšava za izvajanje praktičnega dela v strokovnem izobraževanju
- Name of the instrument - English translation
- Tax allowance for practical part of vocational education and traning
- Country
- Slovenia
- Type of instrument
- Tax incentive for companies
- Type of entry
- Single instrument
- Short description
Companies employing an apprentice or a student to undergo practical training may claim a reduction in the tax base but not exceeding 20% of the average monthly salary in Slovenia.
- 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 davku od dohodkov pravnih oseb (ZDDPO-2), Article 57 of Corporate Income Tax Act
- Year of implementation
- 2006
- Year of latest amendment
- 2013
- Operation/Management
Companies employing an apprentice or a student to perform practical part of VET may claim a reduction in the taxable base in the amount of the salary paid, but not exceeding 20% of the average monthly salary in Slovenia for each month of performing practical traning and each apprentice/student.
- Eligible group(s)
All companies paying tax
- Group(s) with preferential treatment
None
- Education and training eligible
Practical part of vocational education and traning
- Source of financing and collection mechanism
State (loss of tax revenue)
company- Financing formula and allocation mechanisms
Reduction of the tax base but not exceeding 20% of the average monthly salary in Slovenia.
- Eligible costs
Fees and ther 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