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Tax Incentives

Depending on the investment amount, size of the enterprise and the number of new jobs that will be created as a result of the investment, the investor can be granted a deduction of corporate income tax of 50%, 75% or 100%.

 

Tax incentives
Investment amount Number
of new jobs created
Corporate
income tax rate**
Number
of years
Minimum
period for maintaining the investment and newly created jobs***
≥ €50,000* ≥ 3 10% 5 years 3 years
€0.15-1 million ≥ 5 10% 10 years 5 years for large enterprises
3 years for small and medium enterprises
€1-3 million ≥ 10 5% 10 years 5 years for large enterprises
3 years for small and medium enterprises
above €3 million ≥ 15 0% 10 years 5 years for large enterprises
3 years for small and medium enterprises

* Only micro enterprises can use incentive measures for investments starting from € 50,000.

** The corporate income tax rate of 20% is decreased by 50%, 75% and 100%, depending on the amount of the investment.
*** The period of maintaining the investment and newly created jobs cannot be less than the period of use of the incentive measures.