Who it is for.
Businesses of all sizes that carry out their own research and development and pay corporate or personal income tax.
Genuine development uncertainty is required
What is recognised.
Staff, depreciation of research equipment, contract research, knowledge and patents, and other directly related eligible costs.
Application before the project starts
Tax benefit.
Additional reduction of the tax base: fundamental research 400%, industrial research 300%, experimental development 250%, feasibility studies 300% of costs.
The percentage of the tax base is not the amount of tax saved
Additional tax base reduction per €100 of eligible cost
- Fundamental research€400
- Industrial research€300
- Experimental development€250
- Feasibility study€300
A tax base reduction is not a tax saving: the benefit depends on the tax rate, aid intensity and limits.
Limits and application.
The basic aid limits are €300k/200k/100k/50k per research category. Higher amounts are possible subject to additional statutory conditions.
Rolling, new applications through eInvesticije
Basic aid limit per category
- Fundamental research€300,000
- Industrial research€200,000
- Experimental development€100,000
- Feasibility study€50,000
Higher amounts are possible under additional statutory conditions. Apply before the project starts.
Eligible costs.
- Salaries of R&D staff in proportion to their work on the project.
- Depreciation of instruments and equipment in proportion to their use on the project.
- Contract research, knowledge and patents purchased from external sources.
- Additional overheads and other operating costs, including materials, directly related to the project.
What to check before deciding.
- The project must involve development uncertainty and genuine R&D work.
- Application before the start, with records of hours and costs.
- Routine product changes and regular maintenance are not automatically research and development.
- A reduction of the tax base is not the same as tax saved; the benefit depends on the tax rate and the limits.
The final benefit depends on the tax rate, eligible costs, aid intensity and statutory cumulation limits.
How we prepare the project.
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.
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
Our project from this call.
Based on public project summaries. Results of previous projects are no guarantee for a new application.
Sources and review date.
Reviewed: October 2026. The current call, its amendments and the official documentation prevail.