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Basline for Incentives Calculation

The maximum amount of aid available according to this Act, as well as all other sources, is calculated on the basis of the table below.

Basline for calculation

Material assets (value of real estate/buildings and machinery/equipment)

+

Non material assets (patents, licences, know-how – up to 50% of material assets

OR

Costs of creating new jobs

(monthly gross salary x 24 months)

NOTICE: The amount of aid is calculated based on the cost of material and non material assets OR based on the cost of the salaries for the new jobs created, the larger of these amounts constituting the baseline for calculation.
Ineligible costs (do not form a baseline for calculation):

  • land purchase cost
  • buildings already in use
  • machinery/equipment already in use
Amount of incentives = baseline for calculation x maximum aid intensitY
Large enterprises Medium enterprises Micro and small enterprises
MAXIMUM AID INTENSITY (CONTINENTAL CROATIA) 25% 35% 45%
MAXIMUM AID INTENSITY      (ADRIATIC CROATIA) 35% 45% 55%