author_orbitax
Orbitax

Share This Article

Slovenia Temporarily Increasing Corporate Tax Rate and Introducing Additional Bank Tax

30 November 2023

|

Proposed Changes

|

Slovenia

The Slovenian parliament is considering the draft Act on Reconstruction, Development, and Provision of Financial Resources, which contains two main tax measures. The first measure is a temporary increase in the corporate tax rate from 19% to 22% that will apply for the calendar years 2024, 2025, 2026, 2027, and 2028. The second measure is the introduction of a temporary 0.2% tax on the balance sheet total (value of all assets) of Slovenian banks and branches of foreign banks in Slovenia that will also apply for 2024, 2025, 2026, 2027, and 2028. The bank tax may be reduced by qualifying...