DT17101 - Slovenia: Admissible taxes

The following Slovenian taxes are admissible for credit in the UK under the convention:

• corporate income tax (the tax on income of legal persons)
• personal income tax (the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property)

The following Slovenian taxes are inadmissible under the convention:

• the special tax on assets of banks and savings banks. (Note that the corporate income tax is given as a deduction against this tax. This does not affect the creditability of the corporate income tax)
• the tax on property