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Slovenia: Domestic Corporate Taxation

Calculation of Taxable Base

The tax base is calculated on the surplus of revenue less expenses or costs recognised as necessary for generating income. These include direct costs (such as labour and cost of manufacturing). Up to 50% of indirect expenses (such as entertainment and corporate hospitality) are deductible.

Depreciation by the straight-line method is permitted. Depreciation rates vary from 3% to 50%; hardware and software is allowed at the highest rate of 50%.

A loss from a previous tax period may be carried forward and offset against the tax base for the following year. There is no restriction on time limit for carrying forward such losses.



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