Research & development tax incentive
- Name of the instrument - Local language
- davčna olajšava za vlaganja v raziskave in razvoj
- Name of the instrument - English translation
- Research & development tax incentive
- Scheme ID
- 193
- Country
- Slovenia
- Reporting year
- 2020
- Type of instrument
- Tax incentive for companies
- Sub-type of instrument
- Incentive for promoting training
- Type of entry
- Single instrument
- Short description
Companies can deduct costs for research and development activities including education and training costs from their taxable profits. Any formal and non-formal education and training costs intended exclusively for the needs of research or development projects carried out in the company can be eligible for deduction. Up to 100% of education and training costs may be deducted. The tax incentive can be used in each calendar year. All companies paying Corporate Income Tax (CIT) are eligible for this incentive.
- Level of operation
- National
- Name of a part of the country
- Not applicable
- Name of the region (for regional instruments)
- Not applicable
- Name of the sector (for sectoral instruments)
- Not applicable
- Relevance
- Key instrument
- Legal basis
- Corporate Income Tax Act
- Objective(s) and target(s)
- To increase investments in research and development, transform Slovenian companies, increase the competitiveness.
- Year of implementation
- 2013
- Operation/management
- Financial Authority of Slovenia is responsible for operation/management of the tax incentive (following the Corporate Income Tax Act).
- Eligible group(s)
- All companies paying Corporate Income Tax (CIT)
- Group(s) with preferential treatment
- No preferential treatment
- Education and training eligible
- Any formal and non-formal education and training, including: - Programmes leading to a formal qualification (formal education), allowing to obtain a qualification of ISCED 0-8 level; - General courses (e.g. language courses; - Occupational courses connected to the present economic activity of the participant; - Occupational courses of all kinds; - Any kind of non-formal education/courses (e.g. for private issues only)
- Source of financing and collection mechanism
- State (loss of tax revenue);
- Financing formula and allocation mechanisms
- Reduction of the tax base. Up to 100% of education and training costs may be deducted. The tax incentive can be used in each calendar year.
- Eligible costs
- Any formal and non-formal education and training costs intended exclusively for the needs of research or development projects carried out in the company.
- Volumes of funding
- Not available
- Beneficiaries/take up
- The total number of companies as beneficiaries:2016: 6302017: 568
- Organisation responsible for monitoring/evaluation
- Financial Authority of Slovenia.
- Monitoring/evaluation reports available
- Not available
- Most relevant webpage - in English
- https://www.fu.gov.si/en/
- Most relevant webpage - local language
- www.fu.gov.si
- Recent changes
No recent amendment
Recent changes in response to COVID-19
No changes
- Sources
- www.fu.gov.si
On this page:
- Short description
- Level of operation
- Name of a part of the country
- Name of the region (for regional instruments)
- Name of the sector (for sectoral instruments)
- Relevance
- Legal basis
- Objective(s) and target(s)
- Year of implementation
- Operation/management
- Eligible group(s)
- Group(s) with preferential treatment
- Education and training eligible
- Source of financing and collection mechanism
- Financing formula and allocation mechanisms
- Eligible costs
- Volumes of funding
- Beneficiaries/take up
- Organisation responsible for monitoring/evaluation
- Monitoring/evaluation reports available
- Most relevant webpage - in English
- Most relevant webpage - local language
- Recent changes
- Sources