On 23 October 2019, the Slovenian government adopted amendments to the Corporate Income Tax Act. The amendments are following:

  • The Corporate income tax is increased from 19% to 20%;
  • A minimum corporate tax at a rate of 7% is introduced which includes limitations on the application of tax reliefs and tax losses;
  • The implementation of the exit tax rules of the EU Anti-Tax Avoidance Directive (ATAD1); and
  • The implementation of the hybrid mismatch rules of ATAD2 to counter double deduction and deduction without inclusion mismatches.

The changes will apply from 1 January 2020.