Tax reliefs
Tax reliefs for hiring
Employers may claim reduction of the tax base for 70 per cent of costs for the worker from vulnerable groups (gross salary and mandatory employer’s social security contributions), but only up to the amount of the tax base and up to the highest allowed amount according to the rules of state aid.
Vulnerable groups:
- persons without regular employment for the last 6 months,
- persons aged 15 – 24 years old,
- elderly persons (more than 50 years old),
- persons that live alone and support one or more family members (take care for one or more children, younger than 26 years old that are attending school or spouse is unemployed),
- persons that will get a job in economic sector, in which imbalance between genders is at least 25 % higher than regular imbalance in all economic sectors in Republic of Slovenia,
- persons without upper secondary level of education or vocational training,
- ethnical groups,
- disabled persons.
Tax reliefs for hiring are valid for new, additional employment, not for replacing previous employees. The reliefs can be used only for first 12 months after employment. The reliefs can be used per employee only once. Tax reliefs for hiring can´t exceed 50 % of gross salary per employee.
Tax reliefs for investing
Companies may claim reduction of the tax base for investments up to 70 per cent of invested amount for new initial investments in equipment and intangible assets, but only for investments in the Pokolpje region and only up to the amount of tax base and up to the highest allowed amount according to the rules of state aid.
