On 1 July 2014, amendments to Slovenia's scheme for a lump-sum expense deduction entered into force. The scheme allows qualifying taxpayers to opt to calculate their tax basis by applying a lump-sum deduction based on a percentage of their taxable income. However, tax allowances and tax losses transferred from previous years do not apply. The amendments include an increase of the qualifying threshold from taxable income not exceeding €50,000 to not exceeding €100,000. The percentage of taxable income allowed for the lump-sum expense deduction is increased from 70% of taxable income to 80%. The amendments apply from 1 January 2015.