According to Official Gazette of 14 March 2017, the rates of the investment allowance for the tax year 2017 (assessment year 2018) are following:
|Type of investment||Rate of allowance (%)|
|Patents; environmentally friendly investments for research and development (R&D); energy saving and smoke suction and fresh air systems in hotels, restaurants and bars||13.5||13.5|
|Seagoing vessels by resident companies earning only profit from ocean shipping||30||–|
Specific rules: Individual taxpayers who on 1 January 2017 (assessment year 2018) employed fewer than 20 employees may opt to spread the investment allowance for investments made over the depreciation period of the relevant investments. In this case, the maximum allowance is equal to 10.5% of the depreciation on the investments.
With respect to investments in environmentally friendly investments for R&D and investments in production means for high-tech products for which the European Commission has indicated that the measure does not constitute incompatible State aid, the rate for the spreading of investment allowances for individuals and companies is 20.5%, regardless of the number of employees.