Depending on the size of the business, you get an incentive of up to 45% for all corporate investment in fixed assets.
Below are some activities that can be supported:
- production and processing activities
- development and innovation activities
- development of new and significant improvements to existing products, production batches, manufacturing processes and production technologies
- business support activities
- customer / customer relationship centers, centers of separate business activities (finance, accounting, marketing, product design, audiovisual, human resources development and information technology development)
- activities of high value added services
- creative services activities (architecture, design, media communication, publicity, publishing, culture, creative industry and art)
- activities of catering and tourism services (projects of catering and tourist accommodation facilities, four or five star categories, types: hotel, aparthotel, tourist resorts and camps, heritage hotel, diffuse hotel, supporting projects of all the above mentioned types of accommodation facilities, health projects, congress, nautical, cultural, golf tourism, entertainment and / or recreation centers and theme parks, tourism-ecological projects and other innovative projects in high value-added tourism
Tax incentives:
|
Investment u EUR |
Number of new employees |
Job retention period in years |
Decrease in income tax rates |
Income tax reduction period in years |
|
150.000 - 1.000.000 |
5 |
3 (SME), 5 (big) |
50% |
10 |
|
1.000.000 - 3.000.000 |
10 |
3 (SME), 5 (big) |
75% |
10 |
|
3.000.000 i više |
15 |
3 (SME), 5 (big) |
100% |
10 |
The maximum incentive amount is:
- 45% investment for small businesses
- 35% investment for medium-sized enterprises
- 25% investment for large companies
Example for a medium-sized company:
Investment amount: HRK 10,000,000 (tax reduction 75% from 18% to 4,5%).
Incentive amount: HRK 3,500,000 (35%).
Profit: HRK 4,000,000 per year and 18% income tax of HRK 720,000.
Impact of using incentives: 75% reduction in income tax - HRK 540,000 less tax is paid and the maximum incentive amount of HRK 3,500,000 is reached in 6.5 years.
For more information, please contact.
