Development can reduce the tax base, and an eligible investment can reduce the corporate income tax rate. These are different mechanisms. Applying before the project starts and keeping cost records matter for both.
Updated October 2026.
R&D: a smaller tax base
An additional reduction of 250 to 400% of development costs.
ZPU: a lower corporate income tax rate
The rate falls by 50, 75 or 100%, depending on the investment and commitments.
Research and development costs can bring an additional reduction of the tax base of 250% to 400%. The tax saving depends on the tax rate, recognised costs and statutory limits.
The ZPU and the special tourism scheme can lower the corporate income tax rate by 50%, 75% or 100%. The benefit is tied to the investment project and the obligations you take on.
250–400% of costs as an additional reduction of the tax base
50–100% lower corporate income tax rate
50–100% lower corporate income tax rate
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