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Example No. 1

 

Example No. 1
Investment amount
Total investment in material and non-material assets HRK 1,500,000
Investment in real estate/buildings HRK 450,000
Investment in machinery/equipment (NOT including high-tech machinery/equipment) HRK 550,000
Investment in high-tech machinery/equipment HRK 500,000

Cost of creating new jobs (average gross salary of HRK 10,000 x number of new jobs created 5)

HRK 1,200,000
Enterprise category Small
County Lika-Senj
Planned number of new jobs 5
Type of business activity Development and innovation
Maximum incentives amount available
60% HRK 900,000
Realized incentives
Corporate income tax rate Non-refundable aid for new job creation Non-refundable aid for development and innovation activities Additional non-refundable aid for new jobs created for development and innovation activities
10% HRK 337,500 HRK 100,000 HRK 168,750
TOTAL REALIZED INCENTIVES: HRK 606,250 + corporate income tax rate of 10%
Explanation: The entrepreneur in this example can realize a maximum incentives amount of HRK 900,000. The total investment in material and non-material assets establishes a baseline for this calculation since that amount is greater than the total cost of new job creation. The corporate income tax rate will be decreased to 10% because the investment is up to 1 million EUR and 5 new jobs will be created. Non-refundable aid for new job creation amounts to HRK 337,500, this being the number of new jobs created multiplied by EUR 9,000 (maximum amount of aid for Lika-Senj County), since this amount is lower than the one we would get if we took 30% of eligible costs. For development and innovation activities aid for the purchase of high tech machinery/equipment is granted in the amount of 20% of eligible costs, HRK 100,000 respectively, and additional aid for the new jobs created in the amount of HRK 168,750.