January 13, 2026
TAX RELIEFS FOR LLCs AND SOLE PROPRIETORS
Due to the approaching deadline for the submission of annual final reports, the question of tax reliefs for LLCs and sole proprietors is becoming particularly relevant. Now is the right time for companies to check which reliefs they can claim, thereby optimizing their tax liability before submitting their corporate income tax return.Which tax reliefs for LLCs can you claim?
The Corporate Income Tax Act (ZDDPO-2) specifies the tax reliefs that a limited liability company (d.o.o.) can claim. The most important include:- Relief for investment in equipment and intangible assets – Article 66.a of ZDoh-2 The taxpayer may claim a reduction of the tax base in the amount of 40% of the invested amount in equipment and intangible assets. The reduction of the tax base does not include the purchase of furniture, office equipment, and motor vehicles, with some exceptions in accordance with the law.
- Relief for investments in the digital and green transition – Article 65.a of ZDoh-2 The taxpayer may claim a reduction of the tax base in the amount of 40% of the amount representing investments in digital transformation and the green transition. This includes the following investments: cloud computing, artificial intelligence, and big data; environmentally friendly technologies, cleaner, cheaper, and healthier public and private transport, decarbonization of the energy sector, energy efficiency of buildings, and the implementation of other standards for climate neutrality.
- Relief for investments in research and development – Article 61 of ZDoh-2 Tax relief for investments in research and development represents an incentive for companies to reduce their tax due to the risky and unpredictable results of R&D activities. The beneficiary may claim a reduction of the tax base in the amount of 100% of the amount representing investments in research and development.
- Employment relief – Article 61.a of ZDoh-2 A taxpayer who newly employs a person under the age of 29, over the age of 55, or a person practicing a profession for which there is a shortage of job seekers on the labor market, may claim a reduction of the tax base in the amount of 45% of the salary of that person. For the first employment of a person under the age of 25, the reduction of the tax base is 55% of the salary.
- Relief for the employment of disabled persons – Article 62 of ZDoh-2 The taxpayer may claim a reduction of the tax base in the amount of 50% of the salary of the disabled person, and in the case of a disabled person with 100% physical impairment or a deaf person, in the amount of 70% of the salary.
- Relief for practical work in vocational education – Article 64 of ZDoh-2 Reduction of the tax base up to the amount of payment, but no more than 80% of the average monthly salary of employees in Slovenia for each month of practical work.
- Relief for voluntary supplementary pension insurance – Article 65 of ZDoh-2
- Relief for donations – Article 66 of ZDoh-2
- Relief for a taxpayer with a disability – Article 63 of ZDoh-2
Limitations on claiming tax reliefs
The total amount of all claimed tax reliefs for an LLC must not exceed 63% of the tax base. This means that the company must, in any case, pay tax on at least 37% of the tax base. Tax reliefs are mutually exclusive and for the same expenses or investments cannot be claimed simultaneously. Furthermore, reliefs cannot be claimed if the investments were financed from public funds.Which tax reliefs can you claim as a sole proprietor?
These reliefs are taken into account in the annual personal income tax assessment:- General relief
- Special relief for dependent family members
- Disability relief
- Relief for persons over 65 years of age
- Relief for voluntary supplementary pension insurance