Research and Development Incentives
- Croatia provides significant tax incentives for research and development.
- Tax incentives are utilized within the corporate income tax return or personal income tax return.
- Once incentives are approved, the project must typically be completed within three years.
- It's crucial to submit the incentive application before commencing the project.
- Incentives depend on the type of project, as outlined in the table below:
|
Basic Research |
Industrial Research |
Experimental Development |
Feasibility Studies |
Total Support Amount (per project) in EUR |
up to 300.000 |
up to 200.000 |
up to 100.000 |
up to 50.000 |
Aggregate Support Amount in EUR |
up to 40m |
up to 20m |
up to 15m |
up to 7,5m |