Tax allowance for practical part of vocational education
- 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
- Scheme ID
- 194
- 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 paying Corporate Income Tax (CIT) and 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. Training programmes for vocational education, allowing to obtain a qualification of ISCED 3-5 level, are eligible. The eligible costs are the monthly salary of an apprentice or a student that is undergoing practical training in the company. The tax incentive can be used once in each calendar year.
- 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
- Article 57 of Corporate Income Tax Act
- Objective(s) and target(s)
- Not available
- Year of implementation
- 2006
- Operation/management
- Financial Authority of Slovenia approves and proceeds the reduction in the taxable base according to the law.
- Eligible group(s)
- All companies paying Corporate Income Tax (CIT) and employing an apprentice or a student for practical training.
- Group(s) with preferential treatment
- No preferential treatment
- Education and training eligible
- Training programmes for vocational education, allowing to obtain a qualification of ISCED 3-5 level, are eligible.
- Source of financing and collection mechanism
- State (loss of tax revenue)
- Financing formula and allocation mechanisms
- 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 training and each apprentice/student. This tax incentive can be used in each calendar year.
- Eligible costs
- Monthly salary of an apprentice or a student that is undergoing practical training in the company.
- Volumes of funding
- Not available
- Beneficiaries/take up
- Not available
- 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
- http://www.fu.gov.si/
- Recent changes
No recent amendment
Recent changes in response to COVID-19
No changes
- Sources
- http://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