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Investment Incentives

In 2012 Croatian Government adopted the new Investment Promotion and Development of Investment Climate Act (the “Act”) (OG 111/2012, 28/2013). The incentive measures in the new Act are aimed at strengthening production activities and the use of new technologies, supporting research & development activities and stimulating employment.

The Act provides the following incentive measures:

  • Tax incentives
  • Customs incentives
  • Employment incentives
  • Incentives for education and training
  • Incentives for the capital expenses of investment projects
  • Incentives for labour intensive investment projects

Incentive measures can be used by enterprises registered in the Republic of Croatia investing in fixed assets in the minimum amount of:

  • € 50,000 and 3 new jobs created for micro enterprises
  • € 150,000 and 5 new jobs created for small, medium and large enterprises.