corporate tax allowances

The amount of corporate tax payable may be reduced by applying the following tax allowances: 

• development tax allowance of maximum 80 percent of the calculated corporate tax. 

The following allowances may be applied to maximum 70 percent of the tax reduced by development tax allowance: 

• tax allowance relating to film production sponsoring 
• tax allowance of spectator team sport sponsoring 
• tax allowance of small and medium size enterprises 
• tax allowance of live music service 
• tax allowance of investments serving energy efficiency purposes.