Income tax
Corporate income tax charged on the profit of the financial year.
Slovenia taxes profit when it is earned, not when it is distributed. The general rate of corporate income tax is 22 per cent.
The tax shown usually differs from 22 per cent of profit before tax. The tax base is not accounting profit: some expenses are not deductible, reliefs for research and development and for employment reduce the base, and losses carried forward can reduce it further, up to the statutory limit.
So a zero tax charge alongside a reported profit is not necessarily an error in the report — it often means losses carried forward or reliefs used.
Where this figure comes from
Read from the income tax line of the income statement in the annual report.
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