State Aid for Research and Development Projects 2026 (R&D Incentives)
Who is the call intended for?
R&D tax incentives are intended for entrepreneurs investing in research and development projects for their own business needs. Projects must not be commissioned by a client and cannot be classified as standard product development activities.
The program also aims to encourage cooperation between businesses and research and knowledge-sharing organizations on research and development projects.
Who can apply?
Micro, small, medium-sized, and large enterprises subject to corporate income tax or income tax are eligible if they carry out their own research and development activities aimed at solving a technical problem or scientific research question for the future commercialization of a final product, service, or process resulting from the R&D project.
The applicant must not be a company in financial difficulty or bankruptcy proceedings.
Which costs are eligible?
Eligible costs include employee salaries related to the project, depreciation costs of instruments and equipment used in the project, research costs, feasibility study costs, external services, operating expenses, indirect (overhead) costs, and other related expenses over a period of three fiscal years (maximum 36 months).
What is the application deadline?
The Act on State Aid for Research and Development Projects (Official Gazette NN 64/18, NN 152/24) and the Regulation on State Aid for Research and Development Projects (Official Gazette NN 77/25) are currently in force.
Applications can be submitted at any time; however, it is crucial that the application is submitted before the start of the project. This refers to the first legally binding commitment that makes the investment irreversible, the start of work on the R&D project or feasibility study, or any project-related expenditure or investment, whichever occurs first.
Total budget of the call:
not specified
Total budget of the call:
Depending on the type of research: EUR 50,000 – EUR 300,000 (reduction of the tax base by 250%–400% of eligible costs).
Aid intensity:
100% for fundamental research, 50% for industrial research, 25% for experimental development, 50% for feasibility studies
Don't miss a single opportunity!
Pretplatite se na naš newsletter i budite informirani o novostima u svijetu poduzetništva i potpora.
