Incentive measures for investment projects in the Republic of Croatia are regulated by the Investment Promotion Act (OG 63/22) and relate to investment projects in:

• production and manufacturing activities,
• development and innovation activities,
• business support activities, and
• activities of high value-added services.

Aid cannot be granted for fishery, aquaculture and primary agricultural production sector; steel, coal, synthetic fibres and transport sector as well as the related infrastructure; energy generation, distribution and infrastructure; broadband infrastructure; research infrastructure; shipbuilding sector; financial and insurance sector; the health, welfare and education sector; trade sector; construction and real estate sectors; and sectors of water management, waste management and environmental remediation, for the mining and quarrying sector; and for the transport and storage sector.

Incentives include:

1. Tax incentives for micro-entrepreneurs,
2. Tax incentives for small, medium-sized and large enterprises,
3. Grants for eligible costs arising from new jobs related to investment projects,
4. Grants for eligible training costs related to investment projects,
5. Grants for:
   • development and innovation activities,
   • business support activities, and
   • high value-added service activities.
6. Grants for capital costs of the investment projects,
7. Grants for labour-intensive investment projects,
8. Incentives for investment projects stemming from economic activation of inactive assets owned by the Republic of Croatia,
9. Tax incentives for the modernisation of business processes – automation, robotisation and digitalization of production and manufacturing processes.

Incentive measures may be used by entrepreneurs registered in the Republic of Croatia who invest the
following minimum amounts in fixed assets:

• € 50,000.00 in addition to creating a minimum of 3 new jobs for micro entrepreneurs,
• € 150,000.00 in addition to creating a minimum of 5 new jobs for small, medium-sized and large entrepreneurs,
• € 50,000.00 in addition to creating a minimum of 10 new jobs for centres developing information and communication systems and software,
• € 3,000,000.00 in addition to creating a minimum of 15 new jobs for investment projects based on economic activation of inactive assets owned by the Republic of Croatia,
• € 500,000.00 for projects to invest in modernisation and increasing productivity of business processes.

Investment Incentives 2022
Investment promotion act_EN_unofficial translation
Regulation on Investment Promotion_EN_unofficial translation