Investment Promotion Act 2026
Aid Type
Primary: Corporate Income Tax Incentives / Secondary: grants for salaries of new employees and employee training
Who is the call intended for?
The Investment Promotion Act is intended for entrepreneurs of certain sectors who plan investment projects in fixed assets and employment over a period of 3 years.
Who can apply?
Micro, small, medium-sized, and large enterprises operating in sectors defined by the Act on Amendments to the Investment Promotion Act (Official Gazette NN 136/2024):
- Manufacturing and processing activities
- Development and innovation activities
- Business support activities
- High value-added service activities (creative services, activities of strategic importance for the transition to a climate-neutral economy, and industrial engineering services)
Companies in financial difficulty are not eligible, meaning companies that during the last two years:
- did not have a debt-to-equity ratio higher than 7.5, and
- did not have an EBITDA interest coverage ratio lower than 1.0.
Which costs are eligible?
Three-year investments in tangible and intangible fixed assets, including the construction and equipment of production facilities, office equipment, software and long-term licenses, IT equipment, business vehicles, and similar investments, as well as salaries and training costs for newly created jobs. Land acquisition is not an eligible cost.
What is the application deadline?
The Act on Amendments to the Investment Promotion Act (Official Gazette NN 136/2024) is currently in force.
Applications can be submitted at any time; however, it is crucial that the application is submitted before ordering equipment, registering the construction site, or hiring employees.
Total budget of the call:
not specified
Total budget of the call:
depends on the investment
Aid intensity:
depending on the size of the company and the investment location, 35%-75%
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