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A decrease of the corporate income tax rate is calculated based on the submission of the annual Income Tax
Statement.
Non-refundable aid for investment in long-term assets is granted after the first year of investment expires, while
non-refundable aid for new jobs created is granted one year after new jobs were created.
€ 150,000 and 5 new jobs created for small, medium and large enterprises
The recipient of incentive measures can be an entrepreneur – natural person (craftsman) profit taxpayer or
commercial company.
An application to acquire the status of a recipient of incentive measures must be submitted before the
beginning of the investment.
Obligations of the recipient of incentive measures – submission of the annual report on the status of the
investment project to the responsible ministry and Ministry of Finance – Tax Authority. The Annual Report is
submitted together and in accordance with the deadlines for the submission of an annual income tax statement
and in accordance with the Corporate Income Act.
Besides manufacturing activities, incentive measures are also intended for the following business activities:
The classification of enterprises according to the Small Business Development Promotion Act (OG 29/02,
63/07, 53/12)