HAMAG INVEST – Investment Incentives http://www.investcroatia.

hr/investment-incentives/

In 2012 Croatian Government adopted the new Investment Promotion and Development of Investment Climate Act
(the “Act”) (OG 111/2012, 28/2013). The incentive measures in the new Act are aimed at strengthening
production activities and the use of new technologies, supporting research & development activities and
stimulating employment.

The Act provides the following incentive measures:

Tax incentives,
Customs incentives,
Employment incentives,
Incentives for education and training,
Incentives for the capital expenses of investment projects,
Incentives for labour intensive investment projects.

Incentive measures can be used by enterprises registered in the Republic of Croatia investing in fixed assets in the
minimum amount of:

€ 50,000 and 3 new jobs created for micro enterprises

€ 150,000 and 5 new jobs created for small, medium and large enterprises.

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