Official name (HR): Zakon o poticanju ulaganja
A corporate income tax rate lower by 50 to 100%, for up to 10 years, for investment in assets or new jobs.
Enterprises of all sizes in eligible manufacturing, development and innovation, business and high value-added service activities.
Tourism has a separate scheme
Tangible and intangible assets for an initial investment, or eligible costs of new jobs. A modernisation regime also exists.
Equipment, plants, software and technology
The corporate income tax rate can be reduced by 50%, 75% or 100% for up to 10 years, or up to 5 years for micro enterprises under the basic regime. Annual and regional aid limits apply.
The benefit is tied to the investment project's profit
Corporate income tax rate reduction by investment class
Under the Investment Promotion Act (OG 63/22, 136/24), Articles 12 and 13. The class depends on both the investment amount and the number of new jobs. Modernisation and special regimes have separate conditions; regional and annual limits apply.
Rolling applications. The investment must be notified before it starts, and the financing structure and fulfilment of obligations must be proven.
Investment and employment thresholds by regime
First we check the activity, the size of linked enterprises, the location, the costs and the start date. Then we align the budget, own funds and the evidence this instrument requires.
During preparation we agree the responsible people, documents and deadlines. After approval we track procurement, costs, reporting and indicators. See how we manage implementation.
Example: we ran a ZPU project for END2END that has been completed. Aid was granted in 2023 and 2024, and the employment obligation was met with a new job. See the END2END case.
Eligibility check
activity, company size, location, start date
Budget and evidence
costs, own funding, evidence
Application
responsible people, documents, deadlines
Decision
the competent authority decides on the award
Implementation
procurement, costs, reports, indicators
Reviewed: October 2026. The current call, its amendments and the official documentation prevail.
250–400% of costs as an additional reduction of the tax base
Loan up to €3 million; write-off up to 50%
Draft: €3–10 million
Tell us about your plans. In just 15 minutes, we'll identify the funding opportunities that may be suitable for your project and outline the next steps.