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.