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.
