According to a Notice 2018/11763 in the Official Gazette the investment allowance rates for the 2019 assessment year.
| Companies | Allowance Rate | Applies on |
| 13.50% | Investments in patents; environmentally friendly R&D; and energy saving and ventilation systems in hotels, restaurants, and bars; | |
| 3% | Reuse of containers/packaging; | |
| 30% | Investment in seagoing vessels (maritime shipping). | |
| Small companies | 13.50% | For digital investments; |
| 20.50% | For investments in security; | |
| 8% | For other investments up to 31 December 2017, and 20% from 1 January 2018 to 31 December 2019; and | |
| 20% | For investments in patents; environmentally friendly R&D; and energy saving and ventilation systems in hotels, restaurants, and bars; and for digital investments from 1 January 2018 to 31 December 2019. |
