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Slovenia: Country and Foreign Investment

Investment Incentives

Businesses operating in Special Economic Zones and in the Koper Free Trade Zone benefit from reduced corporate income tax and other tax incentives, subject to conditions. Investment and pensions funds and venture capital companies can benefit from a special corporate income tax rate of 0%, again subject to certain conditions.

A company's corporate income tax base may be reduced by 40% of the investment amount relating to plant and machinery and intangible assets. A 100% reduction is available for R&D expenditure.



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